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In: AccountingRalph Co manufactures products on a job-order basis. Job 4 is anorder for 100 units....Ralph Co manufactures products on a job-order basis. Job 4 is anorder for 100 units. It requires $3,000 direct materials, $1,000direct labor, and $1,500 overhead applied based on 150% the directlabor hours. After inspection, 2 units required rework whichrequired $80 additional direct labor costs and $60 ofmaterials.(1) If the rework is considered normal spoilage due to thenature of the job, determine the cost of Job 4. Prepare the journalentry for overhead.(2) If the rework is considered normal spoilage, determine thecost of Job 4. Prepare the journal entry for overhead.(3) If the rework is considered abnormal spoilage, determine thecost of Job 4. Prepare the journal entry for overhead control?