What is the number of total spoiled units? C) 32,000 units A) 13,000 units B) 74,420 units D) 7000 units 32) The Peric Manufacturing Shop produces motorcycle parts. Typically, 17 pieces out of a job lot of 32) 1200 parts are spolled. Costs are assigned at the inspection point, $60.00 per unit Spoiled pieces may be disposed at $8.00 per unit. The spoiled goods must be inventoried appropriately when t normal spoilage is detected. The current job requires the production of 3600 good parts Which of the following journal entries would be correct if the spoilage occurred due to specifications required for Job 101? 408 136 136 408 A) Work-in-Process Control B) Materials Control C) Work-in-Process Control D) Materials Control 408 Materials Control Work-in-Process Control Materials Control Work-in-Process Control 136 136 408 33) 33) If a company set a standard of zero rework A) all rework is treated as normal and is written off as a cost of the current period B) all rework is treated as abnormal and is shown as a liability of the current period C) all rework is treated as normal and is shown as a liability of the current period D) all rework is treated as abnormal and is written off as a cost of the current periad