Identify 3 pieces of additional information that you need from the department managers of the CF and Bottling departments to confirm that there is no abnormal spoilage and that all spoilage is normal.

a) Discuss why a company should measure the cost of spoilage. (7 marks)
b) How should the company treat the costs associated with normal and abnormal spoilage? Explain whether these costs need to be accounted for. (7 marks)
c) What is a possible reason for managers to state that all spoilage is normal? (7 marks)
d) Identify 3 pieces of additional information that you need from the department managers of the CF and Bottling departments to confirm that there is no abnormal spoilage and that all spoilage is normal. (2 marks each; total 6 marks)
e) If you fail to get information from the CF and Bottling managers, list one other piece of information could you use to help understand the level of spoilage. (2 marks)