H.W (CH18) The Peric Manufacturing Shop produces motorcycle parts. Typically, 12 pieces out of a job lot of 1,000 parts are spoiled. Costs are assigned at the inspection point, $40.00 per unit. Spoiled pieces may be disposed at $8.00 per unit. The spoiled goods must be inventoried appropriately when the normal spoilage is detected. The current job # 111 requires the production of 3,000 good parts. Required: Show how to account for the spoiled units in light of the following independent cases: Case 1: assume normal spoilage attributable to job #111. (write the entry) Compute the cost per one unit of job#111 after accounting for spoilage Case 1: assume normal spoilage common to all jobs . (write the entry) Compute the cost per one unit of job #111 after accounting for spoilage

Case 2: assume abnormal spoilage (write the entry).