... 1312Adapted with permission from Chapter 16 of Bragg, Cost Accounting: A ComprehensiveGuide, John Wiley & Sons, 2001.c09_4353.qxd 11/29/04 9:26 AM Page 131and spoilage. The exhibit shows ... this section have been adapted with permission from p. 44 of Bragg,GAAP Implementation Guide, John Wiley & Sons, 2004.c08_4353.qxd 11/29/04 9:26 AM Page 124several years, if ever. To control ... labor, scrap,1Adapted with permission from Chapter 14 of Bragg, Accounting Reference Desktop, John Wiley & Sons, 2002.c09_4353.qxd 11/29/04 9:26 AM Page 127ties under the average costing...