Assume that the 6 spoiled units of Jellyfish Machine Shop’s Job # 10 can be reworked for a total cost of $ 1,800. A total cost of $ 6,600 associated with these units has already been assigned to Job # 10 before the rework. Prepare the journal entries for the rework, assuming the following:

Required
a. The rework is related to a specific job.
b. The rework is common to all jobs.
c. The rework is considered to be abnormal.