Paradise Bay Cart Shop is a manufacturer of motorized carts for vacation resorts. Pat Cruz, the plant manager of Paradise Bay, obtains t following information for Job #10 in August. A total of 43 units were started, and 4 spoiled units were detected and rejected at final inspection, yielding 39 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point a $1,100 per unit. The current disposal price of the spoiled units is $210 per unit. When the spoilage is detected, the spoiled goods are inventoried at $210 per unit. Required ..... Requirement 1. What is the normal spoilage rate? Select the formula, and then calculate the normal spoilage rate. (Round the percentage to one decimal place, X.X%.) ) x 100% = Normal spoilage rate Required ) x 100% 1. What is the normal spoilage rate? 2. Prepare the journal entries to record the normal spoilage, assuming: a. The spoilage is related to a specific job. b. The spoilage is common to all jobs. c. The spoilage is considered to be abnormal spoilage. Print Done %