8. Job 13A cost $8,000,000 before accounting for spoilage and rework. Of the 1,600 units produced, 20 had to be repaired because the customer was not satisfied with their quality. These repairs cost a total of $50,000. In addition, 15 units were spoiled as a normal result of the production process, and 10 units were destroyed in a fire.

Account for the costs of spoilage and rework.