required direct materials costing $1,500 and direct labor costing $1,200. more care and potentially additional work. As a result, Frieling considers this spoilage to be caused by the Tramels' job. Required: 1. Calculate the cost of the Tramel job. $ 2. Does a journal entry to the overhead control account need to be made? 3. What if the additional rework required $2,400 of direct labor? What would be the effect on the cost of the Tramel job? If the additional rework required $2,400 of direct labor rather than $1,200, then the total cost of the Tramel job would by $ to