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?

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