Job Costing:Spoilage Materials Control (spoiled goods at current disposal value):5 X $200 1,000 Work in Process Control (Job #10) 1,000 To recognize disposal value of spoiled parts 海南大学董建华讲授 7-22 海南大学董建华讲授 7- 22 Job Costing: Spoilage Materials Control (spoiled goods at current disposal value): 5 × $200 1,000 Work in Process Control (Job #10) 1,000 To recognize disposal value of spoiled parts