Note to Expert; Please check calculations for part A and complete B. make any corrections necessary. Thanks

Employee		Classifi-cation	Hours	Pieces	Rate	Regular	Overtime	Total	FICA	Income	Net
						Earnings	Premium	Earnings	8%	Tax Withheld	Earnings
Manressa, C.		Direct	42		$18.00	$ 27.00	$ 80.00	$ 40.00	$ 2.00	$ 720.00	$ 54.00
Dorr, M.		Direct	48		$17.60	26.40	84.00	40.00	8.00	704.00	211.20
Ginty, D.		Direct	39	2,000	$0.44	-	110.00	40.00	-	880.00	-
Norris, D.		Direct	40	1,800	$0.44	-	100.00	40.00	-	792.00	-
Rancifer, K.		Indirect	40		$800.00	-	100.00	40.00	-	800.00	-
Greer, B.		Indirect	50		$1,600.00	60.00	240.00	40.00	10.00	1,600.00	600.00
Holbert, R.		Indirect	40		$1,400.00	-	120.00	40.00	-	1,400.00	-
						$ 1,280.00	$ 880.00	$ 792.00	$ 800.00	$ 2,200.00	$ 1,280.00
GENERAL JOURNAL
	Account Title						Debit	Credit
1.	Payroll						3,361.00
	FICA Tax Payable							4,400.00
	Employee Income Tax Payable							694.00
	Wages Payable							831.00
2.	Wages Payable
	Cash
3.	Work in Process
	Factory Overhead
	Payroll
4.	Factory Overhead
	FICA Tax Payable
	Federal Unemployment Tax Payable
	State Unemployment Tax Payable