Cost of Normal Spoilage Caused by Nature of Job Stanley Company instalis granite countertops in customers' homes. First, the customer chooses the particular granite slab, and then Stanley measures the countertop area at the customer's home, cuts the granite to that shape, and instalis it. The Flores job calis for direct materials of $3,000 and direct labor of $600. Overhead is applied at the rate of 150 percent of direct labor cost, Unfortunately, one small countertop breaks during installation and 5 tanley must cut another piece and instali it to properly complete the job. The additional rework required direct materifis costing $1,500 and direct labor costing $1,200. Assume that the spollage was due to the inherently fragile nature of the plece of stone picked out by the Fiores family. Stanley had warned them that the chosen plece could require much more care and potentially additional work, As a result, 5 tanley considers this spoilage to be caused by the Flores' job. Required: 1. Calculate the cost of the Fiores job. x 2. Does a journal entry to the overhead control account need to be made? 3. What if the additional rework required $2,400 of direct labor? What would be the effect on the cost of the Flores job? If the additional rework required $2,400 of direct labor rather than $1,200, then the total cost of the Flores job would by to 5