The following information relates to the Blending Department of Gamma Inc. for the month of March:

Units Percent Complete (Conversion)

Units Started: 55,000

Completed and Transferred 50,000

Beg WIP 15,000 70%

End WIP 16,000 40%

Costs for March: Materials Labor and OH Transferred-In

Beg WIP $48,000 $37,100 $76,000

Added during month $232,000 $171,500 $274,000

All materials are added at the beginning of the process. Inspection occurs 80 percent of the way through the process. Normal Spoilage is 5 percent of the good units completed. Gamma Inc uses the weighted average method.

What is the journal entry to record abnormal spoilage?