Kline Manufacturing as the following labor costs: Factory-Gross wages Factory-Net waces Employer Payroll Taxes Payable 5812.500 682.500 81.250 The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for $893.750 $731.250 $763.750 5812,500 54 Question 32 Boswell Company manufactures two products, Regular and Supreme Boswell's overhead costs consist of machining. $3,000,000; and assembling. $1.500,000. Information on the two products is: Regular Supreme 10.000 15.000 Direct Labor Hours Machine Hours Number of Parts 10,000 90,000 30,000 160.000 Overhead applied to Supreme using activity-based costing is $3,210,000 $2,700,000 $1.290,000 $1,800,000 Boswell Company manufactures two products, Regular and Supreme Boswell's overhead costs consist of machining. $3,000,000; and assembling. $1.500,000. Information on the two products is: Regular Supreme Direct Labor 10,000 15,000 Hours Machine Hours 10,000 30,000 Number of Parts 90,000 160,000 Overhead applied to Supreme using activity-based costing is $3,210,000 $2,700,000 $1.290.000 $1,800,000