Answer 2nd question only Harper Company's Job 301 for the manufacture of 2,200 T-shirts was completedduring August 2014 at the followving unit costs:Direct materialsP 20.0018.00Direct laborFactory overhead (includes anallowance of PI for spoiled work)18.00P 56.00Final inspection of Job 301 discloses 200 spoiled T-shirts which were sold to a jobberfor P 6,000.2.Assume that spoilage loss is charged to al production during August. Whatwould be the unit cost of the good units produced on Job 301?а. Р 53.00b. P 55.00c. P 56.00d. P 58.00 3. Assume instead, that the spoilage loss is attributable to exacting specification ofJob 301 and is charged to this specific job. What would be the unit cost of thegood coats produced on Job 301?a. P 55.00b. P 57.50c. P 58.60d. P61.60

SOLUTION- SPOILAGE IS A UNUSABLE MATERIAL THAT IS PRODUCED AS A PART OF THE MANUFACTURING PROCESS.

Harper Company's Job 301 for the manufacture of 2,200 T-shirts was completec during August 2014 at the following unit costs: Direct materials 20.00 Direct labor Factory overhead (includes an allowance of PI for spoiled work) 18.00 18.00 P 56.00 Final inspection of Job 301 discloses 200 spoiled T-shirts which were sold to a jobbe for P 6,000. 2. Assume that spoilage loss is charged to all production during August. Wha would be the unit cost of the good units produced on Job 301? a. P 53.00 b. P 55.00 C. P 56.00 d. P 58.00