assuming overtime was the result of random scheduling of jobs (I.e. the overtime premium is charged to factory overhead along with indirect labor)

make journal entries to distribute payroll

make journal entries for employers payroll taxes

- Emphasis Heading 1 Normal Strong suure Select Paragraph . Styles Editing 9. Daktari Enterprises' Schedule of Earnings and Payroll Taxes for April is as follows: FICA SUTA Gross Earnings FUTA 1% Total Taxes Non-Factory Employees: Sales Administrative $ $ 100 $ $ 10,000 7,000 17,000 800 560 1,360 70 400 280 680 $ 1,300 910 2,210 170 Factory Employees: Direct Labor: Regular Overtime Premium Indirect Labor 80,000 5,000 30,000 115,000 $132,000 6,400 400 2,400 9,200 $10,560 800 50 300 1,150 $1,320 3,200 200 1,200 4,600 $5,280 10,400 650 3,900 14,950 $17.160 Total