9. Rowe Co.'s Job 401 for the manufacture of 2,200 coats was completed during August at the unit costs presented below. Final inspection of Job 401 disclosed 200 spoiled coats that were sold to a jobber for $6,000. Direct Materials $24 Direct Labor 18 Factory Overhead 14 Total Cost $56 Assume that spoilage is attributable to the exacting specifications of Job 401 and is charged to this specific job. What would be the journal entry to record the spoilage? a. Debit Factory Overhead 6,000 Credit - Work in Process 6,000 b. Debit - Spoilage Goods Inventory 6,000 Credit - Work in Process 6,000 c. Debit Spoilage Goods Inventory 6,000 Debit Factory Overhead 5,200 Credit - Work in Process 11,200 d. Debit Spoilage Goods Inventory 6,000 Credit - Factory Overhead 6,000 10. Rowe Co.'s Job 401 for the manufacture of 2,200 coats was completed during August at the unit costs presented below. Final inspection of Job 401 disclosed 200 spoiled coats that were sold to a jobber for $6,000. Direct Materials $24 Direct Labor 18 Factory Overhead 14 Total Cost $56 Assume that spoilage loss is charged to all production during August. What would be the journal entry to record the spoilage? a. Debit Factory Overhead 11,200 Credit - Work in Process 11,200 b. Debit - Spoilage Goods Inventory 6,000 Credit - Work in Process 6,000 c. Debit - Spoilage Goods Inventory 6,000 Debit - Factory Overhead 5,200 Credit - Work in Process 11,200 d. Debit - Spoilage Goods Inventory 11,000 Credit - Factory Overhead 11,200