The general ledger of LA Manufacturing Company showed these balances at the end of July: Factory labor of P480,000 which includes P288,000 of direct labor; P66,000 of indirect labor; sales salaries of P72,000; and office salaries of P54,000.

The following rates are available for payroll distribution.

Withholding Tax 1%

SSS Contributions 10% (40% employee and 60% employer)

Employees' Compensation Contributions 2% (employer only)

Phil. Health Contributions 2% (50% employee and 50% employer)

PAG-IBIG Contributions 3% (50% employee and 50% employer)

1. The journal entry to record labor distribution and the related employer's contribution will include a debit to work in process in the amount of