Job order costing; rework

San Angelo Corp. uses a job order costing system for client contracts related to custom$-$manufactured pulley systems. Elmore Mechanical recently ordered $20,000$ pulleys, and the job was assigned #BA$468.$ Information for Job #BA$468$ revealed the following:

Direct material $$40,800$

Direct labor $49,200$

Overhead $36,800$

Final inspection of the pulleys revealed that $230$ were defective. In correcting the defects, an additional $$1,150$ of cost was incurred $($ $$250$ for direct material and $$900$ for direct labor$).$ After the defects were corrected, the pulleys were included with the other good units and shipped to the customer. Assume no entry has been made for the $$1,150$ of rework costs.

Note: In answering the following questions, list any multiple debits or credits in alphabetical order.

a$.$ Journalize the entry to record incurrence of the rework costs if San Angelo Corp.$$s predetermined overhead rate includes normal rework costs.

Account Debit Credit

To record rework costs

b$.$ Journalize the entry to record incurrence of the rework costs if rework is normal but specific to this job.

To record rework costs

c$.$ Journalize the entry to record incurrence of the rework costs, assuming that all rework is abnormal.

To record rework costs