The s co. produces a unique nutcracker.one order from the M.com for 1000 nutcrackers shows the following costs per unit:materials $3,labour $2,factory overhead applied at the rate of 125% of direct labour costs.Final inspection revealed that 120 units were improperly machined.these units were further broken down and reassembled to make them as good units.cost of correcting the defective nutcrackers consists of $1.25 per unit of labour plus overhead at the normal rate,which includes an allowance for defective work.you are required to record all the entries related to the completion of the order when a)the job is charged with the cost of defective work,and b)when the cost of defective work is not charged to the job