Soal E 7.

2 Spoilage due to Internal Failure

Journal to record Spoilage cost :

Work In Process 232 -

Materials - 160

Salary expense - 24

FOH - 48

Journal to transfer of spoiled goods to a separate inventory account :

Spoiled Goods Inventory 120 -

FOH Control 112 -

Work In Process - 232

Soal E 7.4 Spoilage due to Customer Change in Job Costing

Journal to record Spoilage cost :

Work In Process 104.000 -

Materials - 50.000

Salary expense - 18.000

FOH - 36.000

Spoilage Goods Inventory 10.000 -

Finish Good 94.000 -

Work In Process - 104.000

Journal cost shipped to customer :

COGS 94.000 -

Finish Good - 94.000