Job Costing:Spoilage Work in Process (Job 10) Parts 40.000 Parts 1.000 (40×$1,000 (5X$200) Balance 39.000 What is the total cost of the 35 good units? (35×$1,000)+(5×$800)=$39,000 海南大学董建华讲授 ☐7-23海南大学董建华讲授 7- 23 Job Costing: Spoilage Work in Process (Job # 10) Parts 40,000 Parts 1,000 (40 × $1,000) (5 × $200) Balance 39,000 What is the total cost of the 35 good units? (35 × $1,000) + (5 × $800) = $39,000