Mason produces small machined parts. Mason uses a job-costing system. The nature of its process is such that management expects normal spoilage at a rate of 2% of good parts. Data for last quarter are shown below:

Production (units)........................................100,000
Good parts produced....................................97,000
Direct material cost/unit................................$ 1.00

Required

The spoiled parts were identified after 100% of the direct material cost was incurred. The disposal value is $0.20/part.
1. Record the journal entries if the spoilage was 

(a) Job specific or 

(b) Common to all jobs.

2. Comment on the differences arising from the different treatment for these two scenarios.