Which of the following statements is correct regarding abnormal spoilage of mate

Which of the following statements is correct regarding abnormal spoilage of materials used for a particular job?a.it should be ignored as a product or period costb it should be treated as normal spoilage of materialsc it should be included in direct materials costd it should be expensed as a period cost or included in manufacturing overheadWhich of the following statements is correct regarding fringe benefits?a fringe benefits should be classified as direct laborb fringe benefits should be classified as indirect laborc fringe benefits should be classified as period costsd fringe benefits should be classified asproduct or period costs