q 28

The Broken Wing Manufacturing Shop produces airplane parts. Typically, 15 pieces out of a job lot of 750 parts are normally spoiled Costs are assigned at the inspection point $50.00 per unit Spoiled pieces may be disposed of for proceeds of $8.50 per unit The spoiled goods must be inventoried appropriately when the normal spoilage is detected. The current job requires the production of 4,000 good parts Which of the following journal entries properly reflects the recording of spoiled goods? OA Materials Control Manufacturing Overhead Control Work-in - Process Control 1,000 4,000 5,000 . 1,000 Manufacturing Overhead Control Materials Control Work-in - Process Control 400 600 OC. 4,000 Manufacturing Overhead Control Materials Control Work-in-Process Control 400 3,320 OD Materials Control Manufacturing Overhead Control Work-in - Process Control 680 3,320 4,000 O E 5,000 Work-in - Process Control Materials Control Manufacturing Overhead Control 1,000 4.000