The Peric Manufacturing Shop Produces Motorcycle Parts $\begin{array} { l } \text {Work-in-Process Control } &96\\ \text {Materials Control } &96\\\end{array}$

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 would be correct if the spoilage occurred due to specifications required for Job 101?

A) $\begin{array} { l } \text {Work-in-Process Control } &96\\ \text {Materials Control } &96\\\end{array}$

B) $\begin{array} { l } \text { Materials Control} &96\\ \text {Work-in-Process Control } &96\\\end{array}$

C) $\begin{array} { l } \text {Materials Control } &288\\ \text {Work-in-Process Control } &288\\\end{array}$

D) $\begin{array} { l } \text {Work-in-Process Control }&288 \\\text {Materials Control }&288 \\\end{array}$