Question: How would I calculate wages payable?

Manufacturing Cost Flows with Machine Hours Allocation On April 1, Telecom Manufacturing Company's beginning balances in manufacturing accounts and finished goods inventory were as follows: Raw Materials $35,000 Manufacturing Supplies 3,500 Work-in-Process 12,000 Manufacturing Overhead 0 Finished Goods 50,000 During April, Telecom Manufacturing completed the following manufacturing transactions: 1. Purchased raw materials costing $60,000 and manufacturing supplies costing $2,000 on account. (Single Transaction) 2. Requisitioned raw materials costing $52,000 to the factory. 3. Incurred direct labor costs of $18,000 and indirect labor costs of $6,500. 4. Used manufacturing supplies costing $3,800. 5. Recorded manufacturing depreciation of $11,000. 6. Miscellaneous payables for manufacturing overhead totaled $8,500. 7. Applied manufacturing overhead, based on 2,500 machine hours, at a predetermined rate of $10 per machine hour. 8. Completed jobs costing $90,500. 9. Finished goods costing $95,750 were sold. (a) Prepare "T" accounts showing the flow of costs through all manufacturing accounts, Finished Goods Inventory, and cost of Goods Sold. (b) Calculate the balances at the end of April for Work-in-Process Inventory and Finished Goods Inventory. Enter transactions in the T-accounts in the order they appear using the first available answer box on the appropriate side. Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Bal. 35,000 52,000 Bal 12,000 90,500 50,000 95,750 60,000 0 52,000 0 90,500 18.000 0 0 25,000 0 Bal. 44,750 0 Bal. 16,500 0 Bal. Cost of Goods Sold 95,750 Accumulated Depreciation-Factory Assets 0 11,000 0 Accounts Payable 0 62,000 0 0 Wages Payable 18,000 x 6,500 x Other Payables 8,500 0 Bal. Manufacturing Supplies 3,500 3,800 2,000