Boutin Company uses a job costing system. During October, the following costs are incurred on Job ...

Boutin Company uses a job costing system. During October, the following costs are incurred on Job 110 to manufacture 200 motors:

Original costs:
Direct materials   $6,600
Direct manufacturing labour   8,000
Manufacturing overhead allocated
(150% of direct manufacturing labour)   12,000
Total    $26,600

Direct cost of reworking 10 motors:
Direct materials   $1,000
Direct manufacturing labour   1,600
Total   $2,600

Required:
a.   Prepare the journal entry to record the rework costs, assuming the rework is attributable specifically to Job 110.
b.   Compute the cost per finished motor for Job 110, assuming the rework is attributable specifically to this job.
c.   Prepare the journal entry to record the rework costs, assuming the rework is common to all jobs.
d.   Compute the cost per finished motor for Job 110, assuming the rework is common to all jobs.