January $9$Assign the manufacture of one ice cream machine to Job $75.$ A direct material requisition shows $$1,450\mathrm{.}00$ of direct materials, and an indirect materials requisition shows $$170\mathrm{.}00$ of indirect materials. A time card shows $$3,650\mathrm{.}00$ of direct labor for the completed job. Factory overhead is based on $25\%$ of direct labor cost. Transfer the completed job from Direct Material and Indirect Material to the Finished Goods account. When making the journal entry for applying direct labor, debit Finished Goods for the gross pay and credit FWT Payable and FICA Tax Payable for the appropriate amounts with the net pay going to Salaries Payable.

Use the job order costing system.

Markups to determine selling price are $150\%$ of estimated job costs. They are exempt from local sales taxe since they sell locally to resellers. Payroll taxes related to factory workers goes to factoryax erheaseand nonfactory workers goes to payroll tax expense. FWT is $15\%$ of gross pay. FICA is $7\mathrm{.}65\%$ of gross pay.

Please show all journal entries for this transaction