During March, Hart Company incurred the following costs on Job 122 for the manufacture of 200 motors: Assume the rework costs are to be spread over all jobs that go through the production cycle. What is the journal entry needed to record the rework costs? a. Work in Process 550 Materials 100 Payroll 180 Factory overhead 270 b. Materials 100 Payroll180 Factory overhead 270 Work in Process 550 c Factory overhead 550 Materials 100 Payroll 180 Factory overhead 270 d. Spoiled Goods Inventory 550 Work in Process 550