Peter Senen, a factory laborer earns $18,000 per month, and the company pays one month's salary as a bonus at the end of the year. Peter Senen is entitled to a half month of paid vacation leave. The company also pays $4,000 a year into a pension fund of the worker. All fringe benefits of factory laborers are charged to the factory overhead control account. The fringe benefits are charged to production during the 11 1/2 months the employee is at work.

a. What is the estimated liability for fringe benefits?

b. How much is the gross payroll?

c. How much is the amount charged to Worked in Process account?

d. How much is the amount charged to Factory Overhead?