10b-cisting syelem The nature of its process is such that managemont expects norrul spologe at a tate of 2% of good parts Dala for last quarter ace The spoimd parts were identfed atier tooss of the drect matenal cost was incueded the dsporal valoe is 50 zopat Read be tenatements cin Requirement 1. Record be purnat entress a the Begat by preparve the journai antry for nomai so Data table bats frul then oedits Exclude explanasons from any pumat entient Requirements 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 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 (Click the icon to view the data for the last quarter) The spoived parts were dentified after 100% of the difect material cost was incurred The disposal value is $020/ part Read the Requirement 1. Record the journal entries if the spoilage was (a) job specific or (b) common to all jobs (Record debits first, then credits Exclude explanations from any joumal ontries) Eegin by prepanng the journal entry for normal spoilage if the spoilage was a) job specific