Coral Reef Machine Shop is a manufacturer of motorized carts for vacation resorts. Pat Cruz, the plant manager of Coral Reef, obtains the following information for Job #$10$ in August. A total of $46$ units were started, and $5$ spoiled units were detected and rejected at final inspection, yielding $41$ good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $$1,150$ per unit. The current disposal price of the spoiled units is $$205$ per unit. When the spoilage is detected, the spoiled goods are inventoried at $$205$ per unit.

Assume that the five spoiled units of Coral Reef Machine Shop's Job #$10$ can be reworked for a total cost of $$1,600.$ A total cost of $$5,750$ associated with these units has already been assigned to Job #$10$ before the rework.

Read the requirements.

Requirement $1$a$.$ Prepare the journal entry to record the rework, assuming the rework is related to a specific job. $($Record debits first, then credits. Explanations are not required. Leave unused cells blank. Abbreviations used: Wages Pay. Control $=$ Wages Payable Control, Mfg$.$ Overhead Allocated $=$ Manufacturing Overhead Allocated.$)$

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Requirement $1b.$ Prepare the journal entry to record the rework, assuming the rework is common to all jobs. $($Record debits first, then credits. Explanations are not required. Leave unused cells blank. Abbreviations used: Wages Pay. Control $=$ Wages Payable Control, Mfg$.$ Overhead Allocated $=$ Manufacturing Overhead Allocated.$)$

Requirement $1$c$.$ Prepare the journal entry to record the rework, assuming the rework is considered to be abnormal. $($Record debits first, then credits. Explanations are not required. Leave unused cells blank. Abbreviations used: Wages Pay. Control $=$ Wages Payable Control, Mfg$.$ Overhead Allocated $=$ Manufacturing Overhead Allocated $.)$

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