Final answer:
Normal spoilage is expected and accounted for, while abnormal spoilage is unplanned and avoidable.
Step-by-step explanation:
The correct answer is B) Normal Spoilage is Expected. Normal spoilage refers to the expected amount of waste or damage that occurs during production processes, such as the loss of raw materials or products due to natural causes or inefficiencies. It is an inherent part of the production process and is accounted for in cost calculations.
On the other hand, abnormal spoilage refers to the unexpected or unusual amount of waste or damage that occurs, usually due to factors beyond the normal operations. Abnormal spoilage is not planned or expected and is considered avoidable.
In summary, normal spoilage is expected and accounted for, while abnormal spoilage is unplanned and avoidable.