417. Spoiled & Defective Production. A job order calling for 50 motors was sent through the factory. The cost elements per motor were: Materials Rs.110 Labour Rs. 175 Predetermined Factory overhead Rs.125 After the motors had been manufactured, final inspection discovered that 2 motors were spoiled and would have to be sold as seconds at a price of Rs.100 each, whereas, one motor was defective which would require Rs.50 of additional materials, and Rs.50 and Rs.25of aditional labour and factory overhead. Required: Prepare journal entries: 1. When the loss is charged to specific job. 2. When the loss is not so charged. Check figures: (1) Cost of finished goods Rs.20,425 (2) Cost of spoilage Rs.620, Cost of finished goods Rs.19,680