Lexan Textile Companys Job X12 had one of its 50 units spoiled. The cost incurred on the unit was $660. It was specific normal spoilage with an estimated disposal price of $420 for the spoiled unit. Job Y34 had common normal spoilage with the estimated cost of $520 from the general production process failure and abnormal spoilage of $140. The company also incurred scrap due to Job Y34 and sold it for $110. It also sold the scrap common to all jobs for $150 cash in May.

A. Record the normal spoilage attributable to Job X12.

B. Record the normal and abnormal spoilages incurred in Job Y34.