IILUSTRATION 4 Enter the following transactions of ABC Co. Ltd. for the month of March, in the Costing Books, pertaining to Labour. $ $ 10,000 Wages Less Deductions Employees' Provident Fund State Insurance Premium Income-tax 800 400 100 1,300 8700 Net Wages to be paid in cash Employer's contributions are as follows: Provident Fund State Insurance 800 200 1,000 From the Wages Analysis Book, we find the following details of the total wages: 1 Direct Labour $6,000; 2 Factory Labour $2,900;. 3 Salaries to Adminstrative staff $ 1,300 4 Salaries to Selling and Distribution Staff $ 800