Crystal Clear Machine Shop is a manufacturer of golf carts, Peter Cranston, the plant manager of Crystal Clear Machine, obtains the following information for Job #22 in August 2020. A total of 23 units were started, and 3 spoiled units were detected and rejected at final inspection, yielding 20 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $1,400 per unit. The current disposal price of the spoiled units is $220 per unit. When the spoilage is detected, the spoiled goods are inventoried at $220 per unit. Requirement 1. What is the normal spoilage rate? Select the formula, then calculate the normal spoilage rate. (Round the percentage to the nearest tenth percent, XX%) Normal spoilage rate % Requirement 2. Prepare the journal entries to record the normal spoilago, assuming the following: a. The spoilage is related to a specific job. b. The spoilage is common to all jobs. c. The spoilage is considered to be abnormal spoilage. (Record debits first, then credits. Exclude explanations from any journal entries.) a. The spoilage is related to a specific job. Journal Entry Accounts Debit Credit b. The spoilage is common to all jobs. Journal Entry Debit Credit Accounts Pres Crystal Clear Machine Shop is a manufacturer of golf carts. Peter Cranston, the plant manager of Crystal Clear Machine, obtains the following information for Job #22 in August 2020. A total of 23 units were started, and 3 spolled units were detected and rejected at final inspection, yielding 20 good units. The spoiled units were considered to be normal spoilage, Costs assigned prior to the inspection point are $1,400 per unit. The current disposal price of the spoiled units is $220 per unit. When the spoilage is detected, the spoiled goods are inventoried at $220 per unit a. Spurlayu 13 TURIU W a peu ju. Journal Entry Accounts Debit Credit Cash b. The spoilt Loss from Abnormal Spoilage Manufacturing Overhead Control Debit Credit Materials Control Work-in-Process Control (Job #22) c. The spoilage is considered to be abnormal spollage. Journal Entry Accounts Debit Credit