10. Senen, a factory laborer earns P18,000 per month, and the company pays one month salary as a bonus at the end of the year. Senen is entitled to a half month paid vacation leave. The company also pays P4,000 a year into a pension fund of the worker. All fringe benefits of factory laborer are charged to the factory overhead control account. The fringe benefits are charged to production during the 11 1/2 months the employee is at work.

A. What is the estimated liability for fringe benefits? B. Determine the gross payroll. C. What is the amount charged to Worked in Process account? D. What is the amount charged to Factory Overhead?