題組內容

(1) NTPU Inc. 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 3,000 Signs spoiled 450 Direct materials put into process at beginning $ 60,000 Conversion costs for job $120,000 Standard direct material costs per sign $27 Standard conversion cost per sign $54 Average point of spoilage is the 3/4 completion point Average current disposal cost per spoiled sign $15 Required: Make necessary journal entries to record all spoilage.