1.       Job 1480 cost $1,000,000 before accounting for spoilage and rework, and resulted in $10,000 in normal spoilage caused by the production process, $40,000 in normal spoilage caused by customer rejection, and $100,000 in abnormal rework. Calculate the cost of the job after accounting for spoilage and rework.

2.       Job 24A cost $550,000 before accounting for spoilage and rework, and resulted in $40,000 in abnormal spoilage, $10,000 in normal spoilage caused by customer rejection, and $30,000 in normal rework caused by the production process. Calculate the cost of the job after accounting for spoilage and rework.