Q. The Harleysville Manufacturing Shop produces motorcycle parts. Typically, 10 pieces out of a job lot of 1,000 parts are spoiled. Costs are assigned at the inspection point, $50.00 per unit. Spoiled pieces may be disposed at $10.00 per unit. The spoiled goods must be inventoried appropriately when the normal spoilage is detected. The current job requires the production of 2,500 good parts. Which of the following journal entries properly reflects the recording of spoiled goods? 1,000 1,250 A) Materials Control 200 Manufacturing Overhead Control 800 Work-in-Process Control B) Materials Control 250 Manufacturing Overhead Control 1,000 Work-in-Process Control C) Work-in-Process Control 1,250 Materials Control Manufacturing Overhead Control D) Manufacturing Overhead Control 1,000 Materials Control Work-in-Process Control 250 1,000 200 800