During April,Hisch Company Incurred the Following Costs on Job A42

During April,Hisch Company incurred the following costs on Job A42 for the manufacture of 400 bookcases: If the defects resulted from the exacting specifications of the order,what is the journal entry needed to record the rework costs?

A) Work in Process 420 Materials 150
Payroll 90
Factory Overhead 180
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B) Materials 150 Payroll 90
Factory Overhead 180
Work in Process 420
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C) Factory Overhead 420 Materials 150
Payroll 90
Factory Overhead 180
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D) Spoiled Goods Inventory 420 Work in Process 420