Dynalia Florists operate a flower shop. Because most of their orders are via telephone or fax, numerous orders have to be reworked. The average cost of the reworked orders is $5.25: $3.50 for labor, $1.25 for more flowers, and $0.50 for overhead. This ratio of costs holds for the average original order. On a recent day, the shop reworked 40 orders out of 250. The original cost of the 40 orders totaled $700. The average cost of all orders is $18.34, including rework, with an average selling price of $25. Required: Prepare the necessary journal entry to record the rework for the day if the shop charges such activities to Arrangement Department Overhead Control. Prepare a journal entry to transfer the finished goods to Finished Goods Inventory. 19. ABC Bakery makes birthday cakes. The total cost to make a cake is $30, which includes $15 of materials. $10 of labor and $5 of overhead. During the month of March, ABC made 150 cakes. ABC found 10 cakes to be defective. ABC allocates normal spoilage cost to all jobs. The normal spoilage rate is 5%. The defective cakes are sold for $7 each. Which of the following options is correct? A. WIP will be debited for $300 B. Loss due to Abnormal Spoilage will be debited for $150 C. Materials will be credited for $70 D. Manufacturing overhead control will be debited for $161 20.What would be the correct entry if ABC assigns the cost of spoilage to the specific job? A. Dr Cash $70 Dr loss due to abnormal spoilage $69 Cr Work-in-Process $139 B. Dr Materials $70 Cr. Work in Process $70 C. Dr Manufacturing overhead control $210