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hello this is leroy meadows and welcome to this section in this session weamp;#39;re going to talk about chapter 18 spoilage rework and scrap so letamp;#39;s take a look at what weamp;#39;re going to cover weamp;#39;re going to cover the definition between spoilers we work in scrap iamp;#39;m going to talk about the differences between normal spoilage and abnormal spoilage then weamp;#39;re going to account for spoilage and process costing using the weighted average method and the first in first out method weamp;#39;re going to account for spoilage at various stages of completion in the process costing weamp;#39;re going to talk about spoilage and job costing reworking job costing and then accounting for scrap so letamp;#39;s go ahead and get started here spoilage what do we mean by when we talk about spoilage well when we talk about spoilage weamp;#39;re just simply talking about units production they can be fully or partially completed that do not meet the specifications re