Smart manufacturing company provided the following information. Direct materials are included at the beginning of the process, Conversion costs are added evenly., some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 3% of the good units. Data provided for February 2015 are as follows: WIP, beginning inventory 2/1/2015 51,000 units Direct materials (100% complete) Conversion costs (50% complete) Started during February 170,000 units Completed and transferred out 180,000 units WIP, ending inventory 2/28/2015 26,000 units Direct materials (100% complete) Conversion costs (25% complete) Costs: WIP, beginning inventory: Direct materials $ 280.000 Conversion costs 80.000 408.000 Direct materials added Conversion costs added 264,000 What are the normal and abnormal spoilage units, respectively, for February when using FIFO? Question 11 3 pts What costs would be allocated with normal and abnormal spoilage, respectively, using the FIFO method of process costing? O $16,000; $8,000 O $21,060; $37,440 O $12,960; $37,440 O $14,400; $12,960 D Question 12 3 pts Which of the following entries is correct when the costs of the rework is normal and common to all the jobs? O Dr. Work-in-Process Control XX Dr.Materials Control XX Cr.Wages Payable Control Cr.Manufacturing Overhead Allocated XOX XX o Dr. Manufacturing Overhead Control Cr. Materials Control xx Cr. Wages Payable Control XX Cr. Manufacturing Overhead Allocated XX o Dr.Wages Payable Control xx Cr.Manufacturing Overhead Allocated O Dr.Wages Payable Control XXX Dr.Manufacturing Overhead Allocated xox Cr.Manufacturing Overhead Control Cr.Materials Control Xx Question 13 3 pts When the amount of scrap is material and the scrap is sold immediately after it is produced, which of the following is the journal entry if the scrap attributable to a specific job is sold on account? O Dr. Scrap Revenues Dr. Accounts Payable O Dr. Work-in-Process Control Cr. Accounts Receivable O Dr. Accounts Receivable Cr. Work-in-Process Control O Dr. Work-in-Process Control Cr. Accounts Payable