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1.In April, total wages and salaries were $160,000 as follow. Please make journal entries for the distribution of payroll. (1)Direct labor cost: $68,000 (2)Indirect labor

1.In April, total wages and salaries were $160,000 as follow. Please make journal entries for the distribution of payroll.

(1)Direct labor cost: $68,000

(2)Indirect labor cost: $12,000

(3)Salesperson salaries: $40,000

(4)Administrative salaries: $40,000

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