Grasoton, Inc., manufactures electrical equipment parts from specifications received from customers. Job X10 was for 1,000 parts to be used in a specially designed electrical complex. The following costs were determined for each part: Materials $117 Labor $100 Factory overhead $83 Total $300 At the final inspection, Grasoton discovered that 33 parts did not meet the exacting specifications established by the customer. An examination indicated that 18 parts were beyond repair and should be sold as spoiled goods for $75 each. The remaining 15 parts, though defective, could be reconditioned as first-quality units by the addition of $1,650 for materials, $1,500 for labor, and $1,200 for factory overhead. Grasoton also found some scrap material in this production process valued at $685. This scrap is attributable to job X10. Required: Prepare the journal entries to record the following: 1. The spoilage of the 18 parts, which are considered as unavoidable spoilage specific to job X10. (4%) 2. The correction of the 15 defective parts, with the additional cost charged to the specific job. (4%) 3. The sale of the spoilage parts for $75 each. (2%) 4. Suppose the scrap generated is returned to the storeroom for future use, and a journal entry is made to record the scrap. A month later, the scrap is reused as direct material on a subsequent job. (5%)