The Neuse River Manufacturing Company uses a job order cost system.Factory wages are paid on a straight hourly basis with indirect labor getting $9.00 an hour and direct labor getting $12.00 an hour.

During the week of January 12, the following hours were worked:

Direct

Indirect

Cutting Department

2,200

250

Splicing Department

2,400

200

Sanding Department

1,850

125

Joining Department

4,250

325

Salaries and wages are paid weekly, with administrative salaries totaling $18,500 and salesperson's salaries totaling $15,200.

The following deductions are to be considered:

NOTE:We are using the 2018 FICA Rate.

FICA tax

7.65%

Federal income tax

12.0%

State income tax

2.0%

Federal unemployment tax

1.0%

State unemployment tax

5.0%

Prepare journal entries to record:

a.

The payroll.

b.

The payment of the payroll.

c.

The payroll distribution.

d.

The employer's payroll tax expense.

I'm having trouble understanding how to come up with the correct answer to this sample question. Can anyone help me understand it?