The Tidle Manufacturing Company Uses a Job Order Cost System

Essay

The Tidle Manufacturing Company uses a job order cost system. Factory wages are paid on a straight hourly basis with indirect labor getting $8.50 an hour and direct labor getting $10.00 an hour.
During the week of January 7, the following hours were worked: Salaries and wages are paid weekly, with administrative salaries totaling $16,500 and salesperson's salaries totaling $12,200.
The following deductions are to be considered: 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.