Problem 4: Job Cost with Spoilage, Scrap and Rework (oh My!) Gull Force manufactures a custom product named JarJars that are designed to hold high force materials. GullForce uses job costing and tracks the cost of making JarJars by job number. When looking into a suspect order, job OB1, Yoda, the plant manager, noticed a few problems. Asked you Yoda has to evaluate the job and provide some insight. The following information is avaialble for job OB1. 1 A total of 52 Janjars were started into producton and 7 were rejected at final inspection. 2 Cost per JarJar prior to the final inspection point is S1000. 3 Spoiled units of GullForce have a net disposal value of $250 per JarJar. 4 Units that can be reworked, cost GullForce an additional S300 per JarJar. 5 The value of normal scrap for the job will be sold to a buyer for S900 Assuming the defective units are normal spoilage, what is the normal spoilage rate? Assuming the defective units are normal spoilage related to job OB1, what is the cost in job oBI? Assuming the defective units are abnormal spoilage related to job OB1, what is the total cost in job OB1