Rework Attributable to Internal Failure. Lindle Sunshine Furniture Inc. manufactures several different designs of outdoor furniture. Production costs are accounted for using a job order cost system. During the cur¬ rent period, 100 metal tables were manufactured on job number 275. Costs charged to the job before inspec¬ tion are: LO6 Materials.. $3,500 Labor (150 hours x $10 perhour). 1,500 Factory overhead ($12 per laborhour). 1,800 Total cost charged to job number275. $6,800 On inspection, it was discovered that an umbrella ring had not been attached to the tables. To correct the oversight, a small part was welded to the table leg brace and the brace was repainted. The small part cost $.50 for each table, and the primer and paint cost $1.00 for each table. Each table required lA hour of labor.

Required: Prepare the appropriate general journal entry to record the rework and the transfer of the completed tables to Finished Goods Inventory.