McKenna Kitchens produces a variety of items in accordance with special job orders from hospitals, plant cafeterias, and university dormitories. An order for $2,300$ cases of mixed vegetables costs $$6\mathrm{.}00$ per case: direct materials, $$3\mathrm{.}00$; direct manufacturing labour, $$2\mathrm{.}00$; and manufacturing overhead allocated, $$1\mathrm{.}00.$ The manufacturing overhead rate includes a provision for normal spoilage. Consider each requirement independently.Requirement $1$Suppose part of the $250$ cases that were dropped could be sold to a nearby prison for $$250$ cash. Prepare a journal entry to record this event. $($Record debits first, then credits. Explanations are not required.$)$AccountsDebitCreditRequirements$1.$ Assume that a labourer dropped $250$ cases. Suppose that part of the $250$ cases could be sold to a nearby prison for $$250$ cash. Prepare a journal entry to record this event. Calculate and explain briefly the unit cost of the remaining $2,050$ cases$\mathrm{.}2.$ Refer to the original data. Tasters at the company reject $250$ of the $2,300$ cases. The $250$ cases are disposed of for $$500.$Assume that this rejection rate is considered normal. Prepare a joural entry to record this event, and:$*$ Calculate the unit cost if the rejection is attributable to exacting specifications of this particular job.$*$ Calculate the unit cost if the rejection is characteristic of the production process and is not attributable to this specific job.$*$ Are unit costs the same in requirements $2($a$)$ and $2($b$)?$ Explain your reasoning briefly$\mathrm{.}3.$ Refer to the original data. Tasters rejected $250$ cases that had insufficient salt. The product can be placed in a vat, salted, and reprocessed into jars. This operation, which is considered normal, will cost $$250.$ Prepare a journal entry to record this event, and:$*$ Calculate the unit cost of all the cases if this additional cost was incurred because of the exacting specifications of this particular job.$*$ Calculate the unit cost of all the cases if this additional cost occurs regularly because of difficulty in seasoning.$*$ Are unit costs the same in requirements $3($a$)$ and $3($b$)?$ Explain your reasoning briefly.