Viti Cycle generally has spoiled goods during each job. Costs are assigned to normal spoilage at $10.00 per unit and abnormal spoilage at $20.00 per unit. Disposal fees typically run $5.00 per item. Viti Cycle has a policy never to rework spoiled units. Management believes that once a unit is damaged, it cannot be reworked into a quality product. The losses are charged back to the specific job.

What is the appropriate journal entry if 300 units are considered abnormal spoilage and are not disposed of in a process costing system?