Treasures Company Manufactures Picture Frames of All Sizes and Shapes $\$ 160,000$

Treasures Company manufactures picture frames of all sizes and shapes and uses a job-order costing system.There is always some spoilage in each production run.The following costs relate to the current run:
Estimated overhead (exclusive of spoilage)                  $\$ 160,000$
Spoilage(estimeted)                                                        $\$ 25,000$
Sules value of spoiled frames                                        $11,500
$\text { Labor hours }$                                                             100,000
The actual cost of a spoiled picture frame is $7.00.During the year 170 frames are considered spoiled.Each spoiled frame can be sold for $4.The spoilage is considered a part of all jobs.
Required:
a. Labor hours are used to determine the predetermine doverheadrate. Whatis the predetermined overhe ad rate per direct labor hour.
b. Prepare the jounal entry needed to record the spoilage.
c. Prepare the iounnal entry if the spoilage relates only to Job#12 rather than being a part of all production runs.