The Peric Manufacturing Shop Produces Motorcycle Parts B) C) D)

The Peric Manufacturing Shop produces motorcycle parts.Typically,12 pieces out of a job lot of 1,000 parts are spoiled.Costs are assigned at the inspection point,$40.00 per unit.Spoiled pieces may be disposed at $8.00 per unit.The spoiled goods must be inventoried appropriately when the normal spoilage is detected.The current job requires the production of 3,000 good parts. Which of the following journal entries properly reflects the recording of spoiled goods?

A) $\begin{array}{lr}\text { Materials Control } & 200 \\\text { Manufacturing Overhead Control } & 1,000\\\text { Work-in-Process Control }&1,200\end{array}$

B) $\begin{array}{lr}\text { Materials Control } & 288 \\\text { Manufacturing Overhead Control } & 1,152\\\text { Work-in-Process Control }&1,440\end{array}$

C) $\begin{array}{lr}\text { Work-in-Process Control }&1,440\\\text { Materials Control } & 288 \\\text { Manufacturing Overhead Control } & 1.152\end{array}$

D) $\begin{array}{lr}\text { Manufacturing Overhead Control }&1,200\\\text { Materials Control } & 200 \\\text { Work-in-Process Control }& 1,000\end{array}$