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A is corrent.  This alternative is correct because manufacturing overhead is appropriately charged for the normal spoilage (provision is made for normal spoilage in manufacturing overhead) and the correct spoilage and rework cost calculations are used [Normal:  1,140 × ($4.00 + $7.50); Abnormal:  360 × ($4.00 + $7.50)] = $4,140.


B is incorrect. This alternative treats all of the spoilage as if it were normal ignoring any abnormal spoilage. In addition, manufacturing overhead control should be charged for the normal spoilage costs rather than work in process because a provision is made for rework in manufacturing overhead. However, the correct rework cost calculation is used [Normal: 1,500 × ($4.00 + $7.50)].
C is incorrect. This alternative uses the correct spoilage calculation but only recognizes the direct labor charge, ignoring the manufacturing overhead (Normal: 1,140 × $4; Abnormal: 360 × $4).
D is incorrect. This alternative is correct except for the spoilage calculation. Manufacturing overhead is appropriately charged for the normal spoilage (provision is made for normal spoilage in manufacturing overhead) and the correct rework cost calculation is used; however, the incorrect spoilage calculation is used [Normal: 1,200 × ($4.00 + $7.50); Abnormal: 300 × ($4.00 + $7.50)].