Jellyfish Machine Shop is a manufacturer of motorized carts for vacation resorts. Patrick Cullin, the plant manager of Jellyfish, obtains the following information for Job #10 in August 2017. A total of 29 units were started, and 4 spoiled units were detected and rejected at final inspection, yielding 25 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $ 1 comma 050 per unit. Assume that the 4 spoiled units of Jellyfish Machine Shop's Job #10 can be reworked for a total cost $ 1 comma 800. A total cost of $ 4 comma 200 associated with these units has already been assigned to Job #10 before the rework.

Prepare the journal entries for the rework, assuming the following:
a.	The rework is related to a specific job.
b.	The rework is common to all jobs.
c.	The rework is considered to be abnormal.