To recognize the disposal value of normal spoilage, ________.
◦ Manufacturing Overhead Control account is debited with spoiled goods at current net disposal value.
◦ Materials Control account is debited with spoiled goods at current net disposal value.
◦ Work-in-Process Control account is debited with spoiled goods at current net disposal value.
◦ Manufacturing Overhead Control account is credited with spoiled goods at current net disposal value.