Collier Manufacturing Co. operates on a modified wage plan. During one weeks operation, the following direct labor costs were incurred: Units Completed Employee Piece Rate per 100 UnitsMTWTF A. Travis. . . . . .$1.206,8007,1006,5008,0004,800 L. Nessman . . .1.106,3006,4002,9002,8007,000 B. Smithers . . .1.306,2006,1007,1006,0002,800 The employees are machine operators. Piece rates vary with the kind of product being produced. A minimum of $70 per day is guaranteed to each employee by union contract. Required: 1.ComputetheweeklyearningsforTravis,Nessman,and Smithers. 2.Prepare journal entries to: a.record the weeks payroll, assuming that none of the employees has achieved the maximum base wage for FICA taxes. The income tax withheld for each employee amounts to 10% of gross wages. b.record payment of the payroll. c.record the employers share of payroll taxes, assuming that none of the employees has achieved the maximum base wage for FICA or unemployment taxes.