题目内容
（请给出正确答案）
[主观题]
Spoilage occurs when the capacity reserved for higher price buyers is wasted because demand from the higher price segment does not materialize.
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发布时间：2022-01-06
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The Harleysville Manufacturing Shop produces motorcycle parts. Typically, 10 pieces out of a job lot of 1,000 parts are spoiled. Costs are assigned at the inspection point, $50.00 per unit. Spoiled pieces may be disposed at $10.00 per unit. The spoiled goods must be inventoried appropriately when the normal spoilage is detected. Job 101 requires the production of 2,500 good parts. Which of the following journal entries would be correct if the spoilage occurred due to specifications required for Job 101？
A、Work-in-Process Control 100 Materials Control 100
B、Materials Control 100 Work-in-Process Control 100
C、Materials Control 250 Work-in-Process Control 250
D、Work-in-Process Control 250 Materials Control 250
