Sauron Eyeglasses manufacturers prescription eyeglasses. Given that glass is so fragile, they expect broken lenses throughout the manufacturing process. This normal spoilage for the last year totaled to be $$23,600.$ Before considering treatment of the normal spoilage, they reported other manufacturing overhead costs of $$62,000$ and their spoilage loss account had a balance of $$80,000.$ What is the manufacturing overhead and spoilage amounts after taking into consideration the normal spoilage?

Sauron Eyeglasses manufacturers prescription eyeglasses. Given that glass is so fragile, they expect broken lenses throughout the manufacturing process. This normal spoilage for the last year totaled to be $$23,600.$ Before considering treatment of the normal spoilage, they reported other manufacturing overhead costs of $$62,000$ and their spoilage loss account had a balance of $$80,000.$ What is the manufacturing overhead and spoilage amounts after taking into consideration the normal spoilage?

Overhead $$62,000$; Spoilage Loss $$103,600$

Overhead $$85,600$; Spoilage Loss $$80,000$

Overhead $$38,400$; Spoilage Loss $$80,000$

Overhead $$62,000$; Spoilage Loss $$56,400$