Please answer with explanation each requirement

Please answer within the proper format with all supporting calculation seperately

The Cole Corporation produces a variety of chairs. The cost for one chair pertaining to an order for 10,000 chairs is as follows: Direct materials $10 Direct labor 3 Factory overhead allocated 7 Total $20 REQUIRED: 1. The inspectors have just rejected 1,000 of the total chairs in this order. These rejected chairs have a $1,000 residual value. What is the journal entry to record the spoilage, assuming that this spoilage is normal and relates specifically to the job? 2. Suppose the Cole Corporation includes a provision for normal spoilage in the predetermined overhead rate. Accordingly, the "factory overhead applied" is $9 per chair, and the total cost for one chair is $22. If the 1,000 units were normally spoiled, and there is a $1,000 residual value, what is the journal entry to record the spoilage? 3. Suppose the 1,000 spoiled chairs are fixed for $15 each, paid to another firm. If this normal occurrence relates to the specific job, what is the revised unit cost? per unit