高應100成會考題 - 會計

Springfield Sign Shop manufactures only specific orders. It uses a standard
cost system. During one large order for the airport authority, an unusual number of
signs were spoiled. The normal spoilage rate is 10% of units started. The
point of first inspection is half way through the process, the second is
three-fourths through the process, and the final inspection is at the end of the process.
Other information about the job is as follows:

Signs started 3,000
Signs spoiled 450
Direct materials put into process at beginning $ 60,000
Conversion costs for job $120,000
Standard direct material costs per sign $27
Standard conversion cost per sign $54
Average point of spoilage is the 3/4 completion point
Average current disposal cost per spoiled sign

Make necessary journal entries to record all spoilage. (8分)

請問這題要怎麼解阿，

是不是分步阿

說要寫損壞品調整分錄

有高手可以解答

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