Barington Corporation manufactures a sophisticated controller that is compatible with a variety of gaming consoles. (Click the icon to view manufacturing and rework information.) In August 2020, Barington manufactured 2,400 controllers, 76 of which required rework. Of these 76 controllers, 56 were considered normal rework common to all jobs and the other 20 were considered abnormal rework. Read the requirements Requirement a. Prepare journal entries to record the accounting for both the normal and abnormal rework. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by preparing the journal entry for the normal reworked units. Journal Entry More info Accounts Debit Credit Excluding rework costs, the cost of manufacturing one controller is $270. This consists of $161 in direct materials, $25 in direct manufacturing labor, and $84 in manufacturing overhead. Maintaining a reputation for quality is critical to Barington. Any defective units identified at the inspection point are sent back for rework. It costs Barington $68 to rework each defective controller, including $22 in direct materials, $19 in direct manufacturing labor, and $27 in manufacturing overhead. Print Done