ABC Ltd uses a job-order costing system. During the month Job A was completed. If Job A was for an order of 1,000 units. However, due to some faulty processing, a total of 1,100 units (including 100 spoiled units) was produced. The total cost incurred for Job A was $3,850. Normal spoilage was set at 4% of good units produced. Required Write the necessary journal entries to record the transfer of the good completed products and spoilage for Job A.