12. The Delta job cost $60,000 before accounting for spoilage and rework, and resulted in $1,200 in...

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12. The Delta job cost $60,000 before accounting for spoilage and rework, and resulted in $1,200 in normal spoilage caused by the production process, $10,000 in abnormal spoilage, and $5,000 in normal rework caused by customer request.

Calculate the cost of the job after accounting for spoilage and rework.

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