Thomas Inc. manufacturers of standard pipe fittings for water and sewage line, pays a bonus to employees based on production recorded each calendar quarter. Normal production is set at 240,000 units per quarter. A bonus of $.50 per unit is paid for any units in excess of the normal output for each quarter. Distribution of the bonus is made on the following point basis:

Employees' earnings are not penalized for any month in which the actual output falls below the monthly average of the normal quarterly production. When the output does fall below the monthly average, the deficiency is deducted from any excess in subsequent months before any bonus is earned by and paid to the employees.
At the end of March, cumulative actual production amounted to 270,000 units for the quarter.
Required:
(1) Calculate the amount of bonus payable to each group of employees. Carry all calculations to three decimal places.
(2) Prepare journal entries at the end of each month to record the bonus liability on the basis of the following production figures: January, 75,000 units; February, 94,000 units; March, 101,000 units. All of the bonus is to be charged to Factory Overhead Control.

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Points Allowed for Each Employee 250 200 200 100 10 20 Participating 1 works manager 2 production engineers... 5 shop supervisors 1 storekeeper 5 factory office clerks 150 factory worker