Thomas Inc. is a manufacturer of vents for water heaters. The company uses a process-costing system to account for its work-in-process inventories. When Job 512 was being processed in the machining department, a piece of sheet metal was off-centre in the bending machine and two vents were spoiled. Because this problem occurs periodically, it is considered normal spoilage and is consequently recorded as an overhead cost. Because this step comes first in the procedure for making the vents, the only costs incurred were $675 for direct materials. Assume the sheet metal cannot be sold, and its cost has already been recorded as part of the work-in-process inventory. Required Prepare the journal entries to record the spoilage incurred. C. (Record debits first, then credits. Explanations are not required.) Accounts Debit Credit