/Cs12 209 0 R endobj 70 0 obj /K [ 29 ] /Pg 97 0 R /S /P << 413 0 obj /Count 8 1175 0 obj 1422 0 obj << << << 1827 0 obj << 1764 0 obj 375 0 obj /Pg 57 0 R << /P 132 0 R 1468 0 obj /K [ 28 ] >> /Pg 125 0 R 2216 0 obj 1527 0 obj /K [ 25 ] /Pg 67 0 R endobj /S /P /P 132 0 R 1500 0 obj 679 0 obj /K [ 43 ] >> /P 132 0 R /P 132 0 R /Pg 59 0 R If the number goes up to more than 5,000, then the excess is considered abnormal spoilage. << 1913 0 obj endobj /S /P >> >> /S /P /K [ 4 ] /S /P 1135 0 obj 1660 0 obj endobj /P 132 0 R /K [ 12 ] /Pg 19 0 R << endobj /K [ 22 ] /Pg 57 0 R /Pg 105 0 R /P 132 0 R endobj /Pg 43 0 R /S /P 1085 0 obj 443 0 R ] /S /P /P 132 0 R /S /P /K [ 43 ] /Pg 61 0 R >> /K [ 29 ] 896 0 obj /P 132 0 R endobj /S /P /P 132 0 R >> /K [ 7 ] 1132 0 obj << 1543 0 obj /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /K [ 30 ] /P 132 0 R >> << endobj endobj 1115 0 obj /Cs4 207 0 R 1111 0 obj 3 0 obj /Pg 105 0 R >> /P 132 0 R >> /K [ 26 ] 118 0 obj endobj << 632 0 obj >> << 1981 0 obj >> << /Parent 66 0 R /K [ 38 ] If you include spoiled units in the equivalent unit calculation, spoiled units are considered completed (and transferred out). >> >> 617 0 obj /K [ 26 ] /S /P /Pg 51 0 R 1004 0 obj >> >> /S /P /P 132 0 R /Pg 61 0 R << /P 132 0 R /CropBox [ 0.07 0.05 601.99 775.49 ] >> 1340 0 obj endobj /K [ 22 ] /S /P endobj 477 0 obj /K [ 3 ] << /P 132 0 R << /P 132 0 R << 529 0 obj /K [ 31 ] 1644 0 obj /Pg 103 0 R /Pg 65 0 R << >> >> /P 132 0 R >> /K [ 9 ] /P 132 0 R /K [ 13 ] >> 316 0 obj /S /P /S /P >> endobj /S /P << /Shading << >> endobj /K [ 23 ] << /Pg 119 0 R >> /S /P << /Pages 2 0 R 2133 0 obj /S /P 1564 0 obj /Pg 105 0 R /Type /Pages /K [ 1 ] endobj endobj 2107 0 obj 1638 0 obj /Pg 41 0 R endobj /S /P >> 109 0 obj endobj /K [ 32 ] endobj /Pg 77 0 R endobj The good news is that you can sometimes rework a defective product to make it right. /Pg 37 0 R endobj /Cs10 280 0 R 1027 0 obj /Parent 1 0 R endobj /Pg 61 0 R /P 132 0 R << /P 132 0 R /K [ 6 ] endobj endobj >> /Pg 101 0 R /S /P /S /P /Parent 148 0 R /S /P /Pg 49 0 R << >> /K [ 11 ] /P 132 0 R /P 132 0 R /P 132 0 R >> /S /P << /P 132 0 R << endobj >> /Parent 139 0 R >> endobj 132 0 obj >> /Pg 55 0 R endobj >> >> /P 132 0 R /Tc620 236 0 R /P 132 0 R endobj /K [ 11 ] /Pg 19 0 R /Pg 115 0 R /K [ 15 ] >> << endobj >> 1871 0 obj endobj /S /P /K [ 19 ] 1060 0 obj >> /S /P 198 0 obj /S /P /K [ 9 ] /S /P /S /P >> /Im156 352 0 R << /K [ 16 ] endobj /S /P /P 132 0 R /S /P /K [ 38 ] << /S /P << /MediaBox [ 0 0 603.5 776.98 ] /P 132 0 R << /S /P /S /P >> /P 132 0 R /P 132 0 R /K [ 38 ] /ExtGState << endobj 1321 0 obj /S /P /Pg 19 0 R /K [ 9 ] << endobj /Pg 113 0 R endobj << [ /DeviceN [ /Cyan /Yellow /Black ] 192 0 R 194 0 R ] 1280 0 obj endobj /K [ 24 ] << endobj /K [ 35 ] << << 336 0 R 337 0 R 338 0 R 339 0 R 340 0 R 341 0 R 342 0 R 343 0 R 344 0 R 345 0 R 346 0 R << 1160 0 obj << 1925 0 obj /Pg 27 0 R << >> /Pg 67 0 R >> << endobj >> 608 0 obj >> /P 132 0 R >> /Type /Pages >> /P 132 0 R /S /P /K [ 14 ] /K [ 33 ] /K [ 19 ] 48 0 obj /Pages 1 0 R /S /P /Pg 87 0 R /Pg 55 0 R /P 132 0 R endobj endobj endobj endobj << >> /Pg 95 0 R /Pg 49 0 R << /P 132 0 R endobj /P 132 0 R >> /Tc624 263 0 R /Pg 77 0 R 1211 0 obj << << /Pg 117 0 R /K [ 18 ] >> /K [ 12 ] << endobj /P 132 0 R /P 132 0 R /Type /Page /P 132 0 R 1663 0 obj endobj >> /S /P /S /P endobj /Pg 37 0 R >> /K [ 27 ] << /Pg 29 0 R /Pg 123 0 R >> << /P 132 0 R /P 132 0 R [ 1107 0 R 1109 0 R 1110 0 R 1111 0 R 1112 0 R 1113 0 R 1114 0 R 1115 0 R 1116 0 R /S /P /K [ 9 ] endobj /Pg 45 0 R endobj /S /P 1608 0 obj endobj Say you manufacture men’s leather belts. /Gs1 213 0 R /P 132 0 R endobj /K [ 13 ] << 1786 0 obj /Resources << /P 132 0 R >> endobj /Tc616 221 0 R 1918 0 obj /Pg 77 0 R /P 132 0 R << >> /Count 8 /Pg 111 0 R /K [ 4 ] /K [ 41 ] /S /P /P 132 0 R << 1747 0 obj >> /Pg 19 0 R /K [ 41 ] 319 0 obj /K [ 21 ] 240 0 obj >> /P 132 0 R /Pg 65 0 R /P 132 0 R endobj /K [ 12 ] 1890 0 R 1891 0 R 1893 0 R 1894 0 R 1895 0 R 1896 0 R 1897 0 R 1898 0 R 1899 0 R /Tc626 260 0 R /Count 8 >> /Kids [ 1 0 R 1 0 R 1 0 R 1 0 R 1 0 R 1 0 R 1 0 R 1 0 R ] 1368 0 obj endobj /K [ 37 ] endobj << >> endobj /P 132 0 R 1907 0 obj /Cs12 209 0 R >> /S /P /S /P /Pg 107 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /K [ 3 ] /ColorSpace << << It allows you to identify spoiled units sooner. /S /P /P 132 0 R << endobj 188 0 obj /Pg 59 0 R /K [ 6 ] /Pg 83 0 R << endobj 2196 0 obj /K [ 5 ] 144 0 obj /P 132 0 R stream endobj 1182 0 R 1183 0 R 1184 0 R 1185 0 R 1186 0 R 1187 0 R 1188 0 R 1189 0 R 1190 0 R /S /P /K [ 37 ] /K [ 34 ] Inventory write-down should be treated as an expense, which will reduce net income. /K [ 30 ] endobj endobj << /K [ 45 ] >> /K [ 34 ] << >> /P 132 0 R endobj /Pg 117 0 R 1830 0 obj << /Pg 109 0 R /S /P endobj /P 132 0 R >> /P 132 0 R /S /P >> >> /Pg 99 0 R endstream /Pg 89 0 R