3-13 84 Employees' earnings using hourly and piece-rate methods The payroll records of Grove Machining Co. show the following information for the week ended April 17: Income Hours Production Tax Employee Classification Worked (Units) Rate W/held Manressa, C. Direct $18.00/hr $ 80 Dorr, M. Direct $17.60/hr Ginty, D. Direct 2,000 $.44/piece 110 Norris, D. Direct 1,800 $.44/piece Rancifer, K. Indirect $800/wk Greer, B. Indirect $1,600/wk Holbert, R. Indirect $1,400/wk 120 Hourly workers are paid time-and-a-half for overtime. a. Determine the net earnings of each employee. b. Prepare the journal entries for the following: 1. Recording the payroll. 2. Paying the payroll. 3. Distributing the payroll. (Assume that the overtime premium will be distributed to all jobs worked on during the period.) Recording the employer's payroll taxes. (Assume that none of the employees has achieved the maximum wage bases for FICA and unemployment taxes.) 240