Manufacturing

Normal Rework Costs

Recording the labor and material used to fix a defective unit that was caught by QC.

Account NameTypeDebit ($)Credit ($)
Manufacturing Overhead (Control)Expense (+)150.00-
Wages Payable / Raw MaterialsLiability/Asset (-)-150.00

💡 Accountant's Note

If rework is expected, the cost is usually charged to Overhead and spread across all products.

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