Following is the calendar for August 20X5: Factory employee Ricoy is married with one qualified dependent child. Ricoy had the following labor information for the month of August: - Monthly rate of Php13,760 and scheduled weekly rest days of Saturday and Sunday; - 13th month pay equal to his equivalent monthly rate. Half of the 13th month pay was received on June 30 net of the related withholding tax. The other half will be received in November 30 , after which 13th month pay payable will be nil; - 15 total leaves to be earned during the year, starting January 20X5. Ricoy has not used any leaves before August; - Hours worked during the period (shift is from 9AM to 5PM): - Deductions (SSS/PHIC/HDMF) are made every monthly payroll period; - Out of the 8 hours worked in August 7, 4 hours were considered idle time; - A half-day leave was taken on August 27; - Cost assignment to WIP and FOH, as well as monthly accrual of employer's contributions (SSS/EC/PHIC/HDMF), bonuses and leaves are made at the end of the payroll period after payment of salaries and bonuses; Required: Provide the following information: 1. Accounting data - (a) payroll expense before cost assignment; (b) accrued payroll before payment of salaries; total costs charged to (c) WIP and (d) FOH; ending balance of (e) 13th month pay payable, and (f) leaves payable as of August 205. 2. Legal/tax data - (g) basic pay; (h) gross pay; sum of accrued employee and employer contributions to (i) SSS and EC, (j) PHIC, and (k) HDMF; (l) regular compensation and (m) supplementary compensation for withholding tax; (n) total withholding tax. Following is the calendar for August 20X5: Factory employee Ricoy is married with one qualified dependent child. Ricoy had the following labor information for the month of August: - Monthly rate of Php13,760 and scheduled weekly rest days of Saturday and Sunday; - 13th month pay equal to his equivalent monthly rate. Half of the 13th month pay was received on June 30 net of the related withholding tax. The other half will be received in November 30 , after which 13th month pay payable will be nil; - 15 total leaves to be earned during the year, starting January 20X5. Ricoy has not used any leaves before August; - Hours worked during the period (shift is from 9AM to 5PM): - Deductions (SSS/PHIC/HDMF) are made every monthly payroll period; - Out of the 8 hours worked in August 7, 4 hours were considered idle time; - A half-day leave was taken on August 27; - Cost assignment to WIP and FOH, as well as monthly accrual of employer's contributions (SSS/EC/PHIC/HDMF), bonuses and leaves are made at the end of the payroll period after payment of salaries and bonuses; Required: Provide the following information: 1. Accounting data - (a) payroll expense before cost assignment; (b) accrued payroll before payment of salaries; total costs charged to (c) WIP and (d) FOH; ending balance of (e) 13th month pay payable, and (f) leaves payable as of August 205. 2. Legal/tax data - (g) basic pay; (h) gross pay; sum of accrued employee and employer contributions to (i) SSS and EC, (j) PHIC, and (k) HDMF; (l) regular compensation and (m) supplementary compensation for withholding tax; (n) total withholding tax