Julie Child Kitchen produces a variety of items in accordance with special job orders from Eastern CT State University, Harley Hall Cafeteria. An order of 5,000 cases of all-fruit jam costs $10 per case. This includes: Direct materials $5 per case; Direct manufacturing labor $3 per case; Manufacturing overhead applied $2 per case. The manufacturing overhead rate includes a provision for normal spoilage. Required: Consider each requirement independently. (Show Calculations) Accounting for Spoilage 1. Refers to the original data. Tasters at the Julie Child Kitchen reject 300 cases that had insufficient salt. The product can be placed in a vat, salt can be added, and the product can be processed into jars. This operation, which is considered normal, will cost $500. Please do the following: a. Prepare the journal entry to record this event assume that this additional rework cost was incurred because of the exacting specifications of this particular job. 3% b. Calculate the unit cost of all the cases if this additional cost was incurred because of the exacting specifications of this particular job. 2% c. Prepare the journal entry to record this event assume that this additional rework cost was incurred because of regular difficulties in seasoning and it is common to all jobs. 3% d. Calculate the unit cost of all the cases if this additional cost was incurred because of regular difficulties in seasoning and it is common to all jobs). 2%