Job Costing:Spoilage Normal spoilage attributable to a specific job: When normal spoilage occurs because of the specifications of a particular job,that job bears the cost of the spoilage reduced by the current disposal value of that spoilage What is the journal entry? 海南大学董建华讲授 ☐7-21■海南大学董建华讲授 7- 21 Job Costing: Spoilage Normal spoilage attributable to a specific job: When normal spoilage occurs because of the specifications of a particular job, that job bears the cost of the spoilage reduced by the current disposal value of that spoilage. What is the journal entry?