Alpha Company Manufactures Customized Motors on a Job-Order Basis After Inspection, 2 Units Required Rework, Comprising 8 Additional Direct

Alpha Company manufactures customized motors on a job-order basis. Job 492 is an order for 100 units. It requires the following:
$\begin{array}{lr}\text { Direct materials } & \$ 3,000 \\\text { Direct labour }(\$ 10 / \mathrm{hr}) & 1,000 \\\text { Overhead }(150 \% \text { DL } \$) & 1,500\end{array}$
After inspection, 2 units required rework, comprising 8 additional direct labour hours and $60 of materials.
-Refer to the figure.If the rework is considered abnormal spoilage,what is the journal entry for overhead control?

A) $\begin{array}{l}\text { Overhead control }&\$ 140\\\text { Materials } && \$ 60 \\\text { Payroll } && \$ 80\end{array}$
B) $\begin{array}{lr}\text { Materials } & \$ 60 \\\text { Payroll } & \$ 80\\\text { Overhead control }&&\$140\end{array}$
C) No journal entry is needed
D) Overhead control $\quad\$ 60$
Work-in-process $\quad\quad\quad\quad\$ 60$