19-34 Spoilage in job costing. (LO 4, 5) Jellyfish Machine Shop is a manufacturer of motorized carts for vacation resorts.

Patrick Cullin, the plant manager of Jellyfish, obtains the following information for Job #10 in August. A total of 46 units were started, and 6 spoiled units were detected and rejected at final inspection, yielding 40 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $1,100 per unit. The current disposal price of the spoiled units is $235 per unit. When the spoilage is detected, the spoiled goods are inventoried at $235 per unit.

Required

1. What is the normal spoilage rate?
2. Prepare the journal entries to record the normal spoilage, assuming the following:
   1. The spoilage is related to a specific job.
   2. The spoilage is common to all jobs.
   3. The spoilage is considered to be abnormal spoilage.