Rowe Co.'s Job 401 for the manufacture of 2,200 wagons was completed during August at the unit costs presented below. Final inspection of Job 401 disclosed 200 wagons that were sold to a jobber for $6,000.

Direct materials    $24

Direct labor            18

Factory overhead  14

                                $56

Assume that the spoilage loss is charged to all production during August. What is the journal entry to record the spoilage?

A. 

Spoiled Goods Inventory 11,200

                 Factory Overhead         11,200

B.

Factory Overhead 11,200

           Work in Process   11,200

C.

Spoiled Goods Inventory 6,000

             Factory Overhead 5,200

                     Work in Process            11,200

D.

Spoiled Goods Inventory 6,000

       Work in Process                      6,000