Substandard Company uses a job costing system. Costs assigned up to the point of inspection are $5 per unit. Spoilage is detected at the end of the production process. The selling price of a spoiled unit is $2. If Substandard decides to rework the unit it will cost $3.50 per unit ( $1.50 for direct materials, $1.25 for direct labour, and $0.75 for manufacturing overhead). All units are inventoried before sold. REQUIRED: Consider each requirement independently. Provide the journal entries for each of the requirements below and answer any question. 1. There are 300 units that are considered abnormal spoilage. What would be the cost per good unit if 1,500 units were put into production? Show calculation. 2. Normal rework of 100 units are attributable to a specific job. What would be the cost per good unit if 1,000 units were put into production? Show calculation. 3. There are 500 units, common to all jobs, that are considered normal spoilage. What would be the cost per good unit if 5,000 units were put into production? Show calculation. 4. There are 900 units, attributable to a specific job, that are considered normal spoilage. What would b the cost per good unit if 12,000 units were put into production? Show calculation