The payroll summary for EVB Inc. for the period August 3 - 10 is as follows:

	Factory Employees	Sales and Admin. Employees	Total
Gross Earnings	$80,000	$25,000	$105,000
Withholding and deductions:
FICA	6,400	2,000	8,400
Income taxes	10,600	5,000	15,600
Union dues	400	-	400
Total	17,400	7,000	24,400
Net earnings	$62,600	$18,000	$80,600

The entry to record payroll would be:

a.	Payroll 105,000 FICA Payable 8,400 Employees Income Tax Payable 15,600 Union Dues Payable 400 Wages Payable 80,600
b.	Work in Process 80,000 Factory Overhead 25,000 Payroll 105,000
c.	Factory Overhead 80,000 Selling and Administrative Expense 25,000 FICA Payable 8,400 Employees Income Tax Payable 15,600 Union Dues Payable 400 Wages Payable 80,600
d.	Payroll 105,000 Wages Payable 105,000