Daktari Enterprises Schedule of Earnings and Payroll Taxes for April is as follows:

	Gross	FICA	FUTA	SUTA	Total
	Earnings	8%	1%	4%	Taxes
Non-Factory Employees:
Sales	$ 10,000	$ 800	$ 100	$ 400	$ 1,300
Administrative	7,000	560	70	280	910
	17,000	1,360	170	680	2,210
Factory Employees:
Direct Labor:
Regular	80,000	6,400	800	3,200	10,400
Overtime Premium	5,000	400	50	200	650
Indirect Labor	30,000	2,400	300	1,200	3,900
	115,000	9,200	1,150	4,600	14,950
Total	$132,000	$10,560	$1,320	$5,280	$17,160

Assuming overhead is a result of the random scheduling of jobs, the entry to record and distribute the employers payroll taxes would include:

	a.	A debit to Work in Process for $11,050.
	b.	A debit to Factory Overhead for $14,950.
	c.	A credit to Payroll of $132,000.
	d.	A debit to FICA Expense of $10,560.