defective work.the procedures used in recording the cost of defective work are similar to those employed in accounting for spoiled goods.there are,however,additional costs for correcting the imperfections in defective units.if these costs are incurred on orders that the company regularly produces,they are charged to factory overhead.for special orders,the additional costs are charged to the specific job on which the defective work occurs.an inventory account is not established for goods classified as defective because the defects are corrected and the unit become first quality merchandise