The Zaria Company produces many varieties of Screws. One order of which was for Arslan Manufacturing Company for 1000 Screws. The costs upon completion of this order were: Direct material cost Rs.10 per screw Direct Labour cost Rs. 7 per screw Manufacturing cost Rs. 3 per screw Inspection, however, reveals that a certain part of work is defective. The defectiveness was reworked at the following cost: Direct material cost Rs. 400 Direct Labour cost Rs. 200 Manufacturing cost Rs. 100 Required: Prepare Journal entries to record completion of the special order when: - 1. Job is charged with the cost of defective work 2. Job is not charged directly for the defective work