The Peric Manufacturing Shop produces motorcycle parts. Typically, 13 pieces out of a job lot of 1,200 parts are spoiled. Costs are assigned at the inspection point, $48 per unit. Spoiled pieces may be disposed at $12 per unit. The spoiled goods must be inventoried appropriately when the normal spoilage is detected. The current job requires the production of 3,600 good parts.

Which of the following journal entries would be correct if the spoilage occurred due to specifications required for Job 101?

A. Work -in Process Control B. Work - in Process Control C. Materials Control D. Materials Control 468 Materials Control 468 156 Materials Control 156 468 Work - in Process Control 468 156 Work- in Process Control 156