A company manufactures a high-quality receiver. The cost of manufacturing one receiver is $220. This consists of $120 in direct materials, $24 in direct manufacturing labor, and $76 in manufacturing overhead. Any defective units identified at the inspection point are sent back for rework. It costs the company $72 to rework each defective unit, including $24 in direct materials, $18 in direct manufacturing labor, and $30 in manufacturing overhead.
In August 2023, the company manufactured 1,000 receivers, 80 of which required rework. Of these 80 receivers, 50 were considered normal rework common to all jobs and the other 30 were considered abnormal rework.
The cost of each good receiver produced is: Choose...
The following information pertains to Job # 64 in November 2023. A total of 81 units were started, and 6 spoiled units were detected and rejected at final inspection yielding 75 good units. The spoiled units were considered to be normal spoilage related to the specific job # 64. Costs assigned prior to the inspection point are $1,200 per unit. The current disposal price of the spoiled units is $240 per unit. When the spoilage is detected, the spoiled goods are inventoried at $240 per unit.
What is the entry to record the normal spoilage related to Job # 64? Choose...