The Ultra Manufacturing Co. uses an analysis sheet as subsidiary record for factory overhead. The chart of accounts shows the following codes for factory overhead items: Data Jan. 31 The following are the debit postings to the general ledger account factory overhead control for 19G: 31 31 31 400 Factory Overhead Control 401 Applied Factory Overhead 402 Supervision 403 Indirect Labor 31 31 404 Indirect Materials 405 Labor Fringe Benefits 406 Power 407 Light 408 Water 409 Depreciation 410 Insurance Reference Voucher register. Requisition journal..... General journal (accrual) General journal (accrual) General journal General journal (accrual) Amount P20,285 12,500 4,400 2,370 15,600 2,300 Breakdown Code 402 403 405 406 407 408 404 403 405 406 407 408 409 410 b. Factory overhead analysis sheet (with footings) c. Schedule of factory overhead for January, 19G Amount 8,000 5,800 2,500 1,900 1,150 935 12,500 2,500 1,900 850 600 920 15,600 2,300 Required: a. Postings to the general account factory overhead control (with footings)