PROBLEM 1. Using the data presented below, determine the figures that should be inserted in the blank spaces. points Show your calculations for the full credits. If you fill in just the blanks, you get only 1/3 points. (20 Beginning Units Equivalent units in Units started transferred to units of process 700 nished goods 3, 200 Ending units in process 2, 300 600 - 1/3 completed production 400 1 , 200 0 - 1/2 completed 2, 450 4, 500 5 , 100 5, 500 1, 000 2, 200 8, 200 1/2 completed 8, 800 2, 400 500 4/5 completed a. b. C. d. e .5. (20 Points) Tacy Company's Schedule of Earnings and Payroll taxes for the period ended March 28 - 31 to be paid April 5 follow: Total Gross payroll Wages FICA SUTA FUTA taxes Non-factory: Sales $ 7, 500 600 $ 240 $ 60 $ 900 Administrative 4, 000 320 112 28 460 11 , 500 920 352 88 1, 360 Factory: Direct labor 52, 000 4, 160 2, 080 520 6, 760 Overtime premium 4, 500 360 180 45 585 Indirect labor 10, 000 800 400 100 1, 300 66, 500 5 , 320 2, 660 665 8, 645 $78, 000 $6, 240 $3, 012 $753 $10, 005 Prepare the journal entries to: (a) Record the payroll. (b) Distribute the payroll. (c) Record employer's payroll taxes. 5