4. At the beginning of the year, factory overhead application rates were based on the following data:

	Stamping Dept.	Plating Dept.
Estimated factory overhead for the year. . . . . . . . .	$145,000	$115,000
Estimated direct labor hours for the year. . . . . . . . .	29,000	6,000

In October, the following transactions were recorded:

a. Purchased the following materials and supplies on account:

Material A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1,100 units @ $26
Material B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	900 units @ $17
Material C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	800 units @ $28
Factory Supplies. . . . . . . . . . . . . . . . . . . . . . . .	$3,200

b. The following materials were issued to the factory:

	Job 905	Job 1001	Job 1002
Material A . . . . . . . . . . . . . . . . . .		600 units	400 units
Material B . . . . . . . . . . . . . . . . . .		400 units	200 units
Material C . . . . . . . . . . . . . . . . . .	200 units	400 units
Factory Supplies$2,450

Customers orders covered by Jobs 1001 and 1002 are for 1,000 and 500 units of finished product, respectively.

c. Factory wages and office, sales, and administrative salaries are paid at the end of each month. The following data, provided from an analysis of labor-time records and salary schedules, will be sufficient for the preparation of the entries to record the payroll. (Assume FICA and federal income tax rates of 8% and 10%, respectively.) Record the company's liability for state and federal unemployment taxes. (Assume rates of 4% and 1%, respectively.) Record the payroll distribution for October.

	Stamping Dept.	Plating Dept.
Job 905 . . . . . . . . . . . . . . . . . . . . . . . . .	100 hr @ $9	300 hr @ $11
Job 1001. . . . . . . . . . . . . . . . . . . . . . . .	1,200 hr @ $9	300 hr @ $11
Job 1002. . . . . . . . . . . . . . . . . . . . . . . .	800 hr @ $9

Wages of the supervisors, custodial personnel, etc., totaled $9,500; administrative salaries were $18,300.