How does a company record realizable value of the scrap in the cost sheet?

1
The realizable value of the scrap is deducted from the factory overheads while preparing the cost sheet
2
The sale value of scrap is not treated in the cost sheet
3
The realisable value of the scrap is deducted from the cost of sales while preparing the cost sheet
4
The realisable value of the scrap is deducted from the cost of production while preparing the cost sheet
5
The realisable value of the scrap is added to the cost of production while preparing the cost sheet

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