What is the journal entry to record the spoilage loss if charged to BATCH $445($round off all amounts to the nearest peso$)$:

a$.$ Spoiled Goods Inventory

$\backslash$table$[[5,460,],[12,600,],[,6,860],[6,020,],[,5,180]]$

b$.$ Spoiled Goods Inventory $5,460$

Work in Process $-$ materials

$2,114$

Work in Process $-$ payroll

$1,856$

Work in Process $-$ applied manufacturing overhead

$1,490$

c$.$ Manufacturing Overhead Control

Work in Process $-$ materials

Work in Process $-$ payroll

Work in Process $-$ applied

manufacturing overhead

$18,060$

$6,8606,020$

$5,180$