Paradise Bay Shop is a manufacturer of golf carts. Peter Cranston, the plant manager of Paradise Bay, obtains the following information for Job #$22$ in August $2020.$ A total of $23$ units were started, and $3$ spoiled units were detected and rejected at final inspection, yielding $20$ good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are $$1,300$ per unit. Assume that the $3$ spoiled units of Paradise Bay Shop's Job #$22$ can be reworked for a total cost of $$2,200.$ A total cost of $$3,900$ associated with these units has already been assigned to Job #$22$ before the rework.

Read the requirements.

Prepare the journal entries for the rework, assuming the following: $($Record debits first, then credits. Exclude explanations from any journal entries. Abbreviations used: "Pay." $=$ Payable, $"$Mfg$."=$ Manufacturing.$)$

a$.$ The rework is related to a specific job.