19. The following information relates to Job 207 completed by SpruceCo: $12,000 was spent on direct materials $15,000 was spent on direct labor Manufacturing overhead was applied to the job at a rate of 110% of direct materials cost $1,500 was spent on repair costs $2,000 was debited to manufacturing overhead $1,800 was debited to a loss account, $1,100 of which was also removed from the cost of the job The customer had no complaints a. Calculate the cost of the job before accounting for spoilage and rework. b. Categorize and find the cost of all spoilage and rework associated with the job. c. Calculate the cost of the job after accounting for spoilage and rework. 19. Initial job cost $40,200; Normal spoilage $1,200; normal rework $800; abnormal spoilage $1,100; abnormal rework $700; customer-related spoilage $0; customer-related rework $0; Final job cost $37,900