Payroll calculation and distribution; overtime and idle time A rush order was accepted by Red Machine Conversions for five van conversions. The labor time records for the week ended January 27 show the following:

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Labor Time Records-Hour Distribution Employees Hours Van Van Van Van Van #1 #2 #3 #4 #5 Arroyo (Supervisor) 42 Aurelia ... Griffey.... Lopez... Dunn..... 45 &&& 45 10 48 24 126 120 10 10 10 10 10 LO 5 24 48 24 15 15 LaRue Kearns.... 42 40 24 20 580 15 225 24 4 10 All employees are paid $10 per hour, except Arroyo, who receives $15 per hour. All overtime premium pay, except Arroyo's, is chargeable to the job, and all employees, including Arroyo, receive time-and-a-half for overtime hours. Required: 1. Calculate the total payroll and total net earnings for the week. As- sume that an 18% deduction for federal income tax is required in addition to FICA deductions. Assume that none of the employees has achieved the maximums for FICA and unemployment taxes. Hours not worked on vans are idle time and are not charged to the job. 2. Prepare the journal entries to record and pay the payroll.