Figure 5-9 the Omega Company Manufactures Customized Motors on a Job-Order

Figure 5-9 The Omega Company manufactures customized motors on a job-order basis. Job 492 is an order for 100 units. It requires the following:
After inspection, 2 units required rework which required 8 additional direct labor hours and $60 of materials.
Refer to Figure 5-9. If the rework is considered abnormal spoilage, what is the journal entry for overhead control?

A) no journal entry is needed
B) materials $ 60 payroll $80
Overhead control $140
C) overhead control $ 140 materials $60
Payroll $80
D) none of the above