Q-10 Pass Journal Entries in the Cost Books [non-integrated systems) for the following transactions. (a) Materials worth $50,000 returned to stores from job (b) Gross total wages paid $96,000. (c) Employer's contribution to PF and State Insurance amount to $4000. (d) Wages analysis book detailed $40,000 direct labour, (e) $24,000 towards indirect factory labour (f) $20,000 towards salaries to office staff and $16,000 for salaries to selling and distribution staff