journal entry Applied $$8,248\mathrm{.}00$ of direct materials $(1679)$ and $$18,240\mathrm{.}00$ of direct labor $($Time Ticket No$.258)$ to Job No$.1403,$ which will complete the job. Use the simplified rates of $8\%$ of gross pay for employees$$ FICA tax and $15\%$ of gross pay for employees$$ federal income tax. When preparing the entry for applying direct labor, debit Work in Process for the gross pay, and credit Employees$$ Income Tax Payable and FICA Tax Payable for the appropriate amounts and Salaries Payable for net pay.