R. Herbert of Crestview Manufacturing Company is paid at the rate of $20 an hour for an eight-hour day, with time-and-a-half for overtime and double time for Sundays and holidays. Regular employment is on the basis of 40 hours a week, five days a week. At the end of a week, the labor time record shows the following:

Job or Indirect Labor S M Tu W Th F Sa Total

007 5 5 3 5 6 24

009 3 3 5 6.5 5 22.5

Machine Repair 4 6.5 10.5

Total 4 8 8 8 11.5 11 6.5 57.0

Because jobs are randomly scheduled for the overtime period, any overtime premium is charged to Factory Overhead.

a. Compute total earnings for the week

b. Present the journal entry to distribute total earnings.