The Omega Company Manufactures Customized Motors on a Job-Order Basis

The Omega Company manufactures customized motors on a job-order basis. Job 492 is an order for 100 units. It requires the following: $\begin{array} { l r } \text { direct materials } & \$ 3,000 \\ \text { direct labor } ( \$ 10 / \mathrm { hr } ) & 1,000 \\ \text { overhead (150\% DLS) } & 1,500 \end{array}$
After inspection, 2 units required rework which required 8 additional direct labor hours and $\$ 60$ of materials. If the rework is considered abnormal spoilage, what is the journal entry for overhead control?
a. no journal entry is needed
b. materials $\$ 60$
payroll $\$ 80$
overhead control $\$ 140$
c. overhead control $\$ 140$
$\begin{array} { c c } \text { materials } & \$ 60 \\ \text { payroll } & \$ 80 \end{array}$
d. none of the above