Barrett Kitchens produces a variety of items in accordance with special job orders from hospitals, plant cafeterias, and university dormitories. An order for $3,300$ cases of mixed vegetables costs $$6\mathrm{.}00$ per case: direct materials, $$3\mathrm{.}00$; direct manufacturing labour, $$2\mathrm{.}00$; and manufacturing overhead allocated, $$1\mathrm{.}00.$ The manufacturing overhead rate includes a provision for normal spoilage. Conside each requirement independently.

Requirements

Requirement $1$

Suppose part of the $300$ cases that were dropped could be sold to a nearby prison for $$300$ cash. Prepare a journal entry to record this event. $($Record debits first, then credits. Explanations are not required.$)$

Cash

Loss from Abnormal Spoilage

Manufacturing Department Overhead Control

Materials Control, Wages Pay. Control, Mfg$.$ Overhead Allocated

Work$-$in$-$Process Control