(6 Marks) McNight Handcraft manufactures window frames using a job costing system. During March, the following costs are incurred on Job 120 to manufacture 400 frames: Original Costs: Direct Materials $ 13,200 Direct Labour 16,000 Manufacturing Overhead Allocated _ 24,000 TOTAL $53,200 Direct costs of reworking 10 frames: Direct materials $2,000 Direct labour 3,200 TOTAL $ 5,200 Requned: a. Prepare the journal entry to record the rework costs, assuming the rework is attributable specifically to Job 120. b. Compute the cost per finished window frame forJob 120, assuming the reword is attributable specifically to this job