How are spoilage, rework, and scrap handled in job costing? What are the quality and behavioral implications of spoilage?

MEASURING AND ASSIGNING COSTS FOR INTERNAL AND
EXTERNAL REPORTING

How are costs assigned to customized goods and services?
How is overhead allocated to individual jobs?
 How does job costing information affect managers’ incentives and decisions?
How are spoilage, rework, and scrap handled in job costing?
What are the quality and behavioral implications of spoilage?