693. Cost of abnormal spoilage is not treated as

conversion costs
sunk costs
inventoriable costs
non inventoriable costs
✅ The correct answer is D.
Cost of abnormal spoilage is not treated as non inventoriable costs. Non-inventoriable cost are costs that are not included in the value of inventory, also known as non-manufacturing overhead. It includes Selling, General and Administrative expenses, and Interest expense.

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