Employee ID	Employee Name (Production Department)	Position	Rate per Hour	No of days Present (26 working days)	Late Minutes	Overtime Hours	Approved Vacation Leave	Approved Sick Leave	Leave Without Pay	Pro-Rated 13th Month Pay	De Minimis Benefits	Employee Loans
389316	AVENTURA, BRYAN	Rank and file	127.85	24	5	0	1 day		?	13,296.40	2,000
376542	CASTILLO, DAVE LEBIN	Rank and file	127.85	26	0	0			?	13,296.40	2,500
405617	DEOCAMPO, ANA ROSE	Rank and file	71.25	25	30	5		1 day	?	7,410.00	1,500	1,000
125647	FERRER, ARIANE	Rank and file	85.25	21	0	10	3 days		?	8,866.00	1,500	500
401151	JULIO, LARENCE	Officer	256.00	23	20	5	2		?	26,624.00	3,000

Other Relevant Data:

Overtime premium is 20%

Rank and file employees work directly on the production.

A minute late is considered tardiness equivalent for 1 hour

Bryan was late for 2 days, for around 2-3 minutes each day. According to him, the parking area is always full hence he has to find for another parking spot causing delays in his logged-in.

Dave has been the most outstanding employee in terms of attendance.

Larence as the department manager remembers the company policy that officers are paid fixed amount of basic pay/day regardless of hours worked for as long as they are present in a given day.

13th month pay are equivalent to 50% of basic salary.

Loans are deducted after computation of take home pay after statutory deductions.

Required	1	Prepare a payroll schedule and determine how much is the take-home pay of each employee.
	2	Determine the amount of labor charged to WIP and MOH.
	3	Prepare entries to record payroll

Include your assumptions and do your research if necessary.