1

.

A weekly payroll summary made from time tickers shows the

following data:

Employee Classification Rate/Hour

Regular

Overtime

Austria

Direct

P36

40

2

Bautista

Direct

36

40

3

De Santos

Direct

45

40

4

Motus

Indirect

30

40

Reyes

Indirect

30

40

Overtime is payable at one-and-a-half

times the regular rate of

pay for an employee.

1)

Determine the net pay for each employee

2)

Prepare journal entries for:

recording the payroll, payment of

the payroll, distribution of the payroll.