Question

Which of the following is considered as Normal loss of Materials???
a) Pilferage and theft
b) Breaking the bulk
c) Carelessness handling
d) Book keeping
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Answer 1

Breaking in bulk is the answer because it is normal loss which happens during shipping the goods which is not caused by the effect any human acts.

Answer 2

Answer:

Breaking the bulk is the correct answer.

Explanation:

• Unavoidable Losses are referred to as normal losses.
• Normal material losses cannot be prevented, however, they can be regulated to a certain extent.
• These losses are passed on to the factory's overhead costs.
• The following are some examples of material losses:

1. Evaporation losses
2. Losses incurred as a result of loading and unloading
3. Losses incurred as a result of breaking the bulk, etc.

Hence, the normal loss of materials is considered as breaking the bulk.

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