A company manufactures a high$-$quality receiver. The cost of manufacturing one receiver is $$220.$ This consists of $$120$ in direct materials, $$24$ in direct manufacturing labor, and $$76$ in manufacturing overhead. Any defective units identified at the inspection point are sent back for rework, It costs the company $$72$ to rework each defective unit, including $$24$ in direct materials, $$18$ in direct manufacturing labor, and $$30$ in manufacturing overhead.

In August $2023,$ the company manufactured $1,000$ receivers, $80$ of which required rework. Of these $80$ receivers, $50$ were considered normal rework common to all jobs and the other $30$ were considered abnormal rework.

The cost of each good receiver produced is

The following information pertains to Job #$64$ in November $2023.$ A total of $81$ units were started, and $6$ spoiled units were detected and rejected at final inspection yielding $75$ good units. The spoiled units were considered to be normal spoilage related to the specific job # $64.$ Costs assigned prior to the inspection point are $$1,200$ per unit. The current disposal price of the spoiled units is $$240$ per unit. When the spoilage is detected, the spoiled goods are inventoried at $$240$ per unit.

What is the entry to record the normal spoilage related to Job #$64?$