Problem 1. Complete the missing information in the payroll of Angara Manufacturing Co. for the month of April 2022:												Factory Payroll:
Employee No.	Employee Name	Regular Earnings	OT Premium	Gross Pay	Taxes W/Held	SSS	PHIC	Pag-IBIG	Total Deductions	Net Pay		SSS	EC	PHIC	Pag-IBIG	Total
21	Aragon, T.	18,750.00	450.00	19,200.00
22	Babon, R.	17,760.00	187.50	17,947.50
23	Calda, S.	15,570.00	320.00	15,890.00
24	Dalag, M.	12,230.00	200.00	12,430.00
25	Egan, P.	16,985.00	447.50	17,432.50
26	Fabron, L.	10,225.00	228.50	10,453.50

Problem 2. The information below, taken from the daily time tickets of a producing department, summarizes time and piecework for the WEEK ended April 30, 2022.
Employee	Clock no.	Job no.	Hours worked	Units produced	Hourly rate	Piece rate	Weekly rate
Aura	21	101	40	960		2.00
Baron	22	201	39	950		1.50
Carrey	23	301	40	965		1.75
Darren	24		41		32.00
Eronico	25		43		29.50
Farrah	26		41				2,650.00
Garra	27		40				1,050.00
Use ONLY the information below in your computations:
1. The company operates on a 40 hour week and pays time and 150% for overtime.
2. The income tax withheld is 5%; SSS rate is 4.5% for employees and 8.5% for employers; HDMF is 2% for both employees and employers; and PHIC is 3.5% for both employees and employers.
3. Darren works in the stockroom issuing materials; Eronico is the factory foreman. Farrah is the factory supervisor and Garra is the factory janitor.
Required:
a. Compute the net pay of the employees. Write your answer below:
	Aura
	Baron
	Carrey
	Darren
	Eronico
	Farrah
	Garra
b. Determine the TOTAL amount to be charged to the following:
	Work in process
	FOH Control
c. Determine the TOTAL amount to be remitted to the following:
	BIR
	SSS
	HDMF
	PHIC