Textual Deviance is a manufacturer of writing products for aspiring indie authors.Winston Smith, the plant manager of Textual Deviance, obtains the following information for Job #10 in August 2017. A total of 46 units were started, and 6 spoiled units were detected and rejected at final inspection, yielding 40 good units. The spoiled units were considered to be normal spoilage. Costs assigned prior to the inspection point are \($1,100\) per unit. The current disposal price of the spoiled units is \($235\) per unit. When the spoilage is detected, the spoiled goods are inventoried at \($235\) per unit.

1. What is the normal spoilage rate?

2. Prepare the journal entries to record the normal spoilage, assuming the following:

a. The spoilage is related to a specific job.

b. The spoilage is common to all jobs.

c. The spoilage is considered to be abnormal spoilage.