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:
| 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 | $15 |
Required:
Make necessary journal entries to record all spoilage.
Polaris system
Conduction system of the heart.
Effects of the Autonomic Nervous System
The Renin-Angiotensin System
Pathway by which the nervous system controls skeletal muscle contraction