Boss Manufacturing Generally Has Spoiled Goods During Each Job

Boss Manufacturing 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. Boss has a policy never to rework spoiled units. Management believes that once a unit is damaged it cannot be reworked into a quality product.
What is the appropriate journal entry if 500 units are considered abnormal spoilage in a job costing system?

A)

B)

C)

D)

E)