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hello this is leroy meadows and in this session we will talk about spoilage and job costing so weamp;#39;re going to work out exercise 18-32 at the end of your chapter chapter chapter 18 on spoilage rework and scrap so letamp;#39;s go ahead and get started barrett kitchen produces a variety of items in ance with special job orders from hospitals plant cafeterias and university dormitories in order for 2100 cases of mixed vegetables cost nine dollars per case direct materials are four dollars truck manufacturing labor three dollars and manufacturing alfred allocated two dollars the manufacturing overhead rate includes a provision for normal spoilage consider each requirement independently so we have three different requirements here and weamp;#39;re going to look at those independent of each other and just base our assumptions on the actual text of the problem itself uh scenario one assume that a laborer dropped 420 cases suppose part of the 420 cases could be sold to a nearby prison