Becky Graham earns $15 per hour for up to 300 units of production per eight-hour day. If she produces more than 300 pieces per day, she will receive an additional piece rate of $ .40 per unit. A summary of her work week follows:

Hours Worked Pieces Finished

Monday 8 350

Tuesday8 280

Wednesday 8 320

Thursday8 290

Friday 8 300

(a) Determine Graham's earnings for each day and for the week.

(b) Prepare the journal entry to distribute the payroll for the week.