Production of an order consisting 800 units requires direct materials of $350000

Production of an order consisting 800 units requires direct materials of $350000 and direct labor or $250000. Factory overhead is applied at the rate of 80% of direct labor cast. After completion of the order 16 units are classified as spoiled which can be sold for $4000. Customer takes delivery of remaining 784 good units and paid in cash the contracted prices at the rate of $1250 per unit. Spoiled units are sold and $4000 received in cash.Required:(1) Journal entries if the loss is charged to the order.(2) Journal entries if the loss is changed to factory overhead.