CA Inc. that produces electronic appliances get an order for 2.000 units washing machines. Cost for processing a unit is Rp.100.000. Direct materials, Rp.50.000/unit, Direct Labor, Rp.30.000/unit, and MOH, Rp20.000/unit. The Rp20.000/unit of MOH cost rate includes a provision for normal spoilage (if considere all job).

1. There are 50 units abnormal spoilage. The 50 units worth Rp.250.000. Prepare a journal entry to record this. What is the unit cost for the remaining 1.950 good units? 2. Prepare the journal entry to record the normal spoilage. Calculate the unit cost if the 50 units spoilage is normal and not attributable to this specific job. 3. Prepare the journal entry to record the normal spoilage. Calculate the unit cost if the spoilage is normal and specific to this specific job