When spoiled goods have a disposal​ value, the net cost of the spoilage is computed by​ ________. A. adding the costs to complete a saleable product to the costs accumulated to the inspection point B. adding disposal value to the costs of the good units transferred C. deducting disposal value from the costs of the spoiled goods accumulated to the inspection point D. deducting the costs to complete a saleable product from the costs accumulated to the inspection point