Springfield Sign Shop Manufactures Only Specific Orders $\quad 3,000$

Springfield Sign Shop manufactures only specific orders.It uses a standard cost system.During one large order for the airport authority,an unusual number of signs were spoiled.The normal spoilage rate is 10% of units started.The point of first inspection is half way through the process,the second is three-fourths through the process,and the final inspection is at the end of the process.Other information about the job is as follows:
Signs started $\quad 3,000$
Signs spoiled $\quad450$

$\begin{array}{lr}\text { Direct materials put into process at beginning } & \$ 60,000 \\ \text { Conversion costs for job } & \$ 120,000 \\ \text { Standard direct material costs per sign } & \$ 27 \\ \text { Standard conversion cost per sign } & \$ 54 \\ \text { Average point of spoilage is the 3/4 completion point } & \\ \text { Average current disposal cost per spoiled sign } & \$ 15\end{array}$


Required:
Make necessary journal entries to record all spoilage.