Beruflich Dokumente
Kultur Dokumente
TRUE/FALSE
1.
True
2.
False
3.
False
4.
False
5.
False
6.
7.
8.
9.
10.
False
True
True
True
True
Direct materials
Direct labor
Factory overhead
Overtime
Total
TO JOB
JOB 402
37,000
23,000
11,200
6,000
77,200
CHARGED TO FOC
Other factory costs
Overtime
Total
P 16,800
6,000
P 22,800
CHARGED
JOB 401
28,000
18,000
7,600
______
53,600
TO FOC
JOB 402
37,000
23,000
15,200
______
75,200
x 1/3
X 2/3
Problem 2
Employe
e
Austria
Bautista
DeSantos
Motus
Reyes
TOTAL
Employe
e
Austria
Bautista
DeSantos
Motus
Reyes
No.
Hr
s
86
88
88
80
80
Rate
36.00
36.00
45.00
30.00
30.00
Regular
Pay
OT
Hours
3,096
3,168
3,960
2,400
2,400
15,024
6
8
8
-
Total
Pay
WTax
SSS
3,204
3,312
4,140
2,400
2,400
91.23
102.03
15.85
109.00
127.20
145.30
90.80
90.80
Rate
Overtime
Premium
18.00
18.00
22.50
-
Pagibi
g
96.12
99.36
100.00
72.00
72.00
108.00
144.00
180.00
-__
432.00
PH
100
100
100
100
100
Total
Pay
3,204
3,312
4,140
2,400
2,400___
15,456
Total
Deductio
ns
396.35
428.59
345.30
262.80
278.65__
Net
Pay
2,807.65
2,883.41
3,794.70
2,137.20
2,121.35
TOTAL 15,456
Withholding tax
Austria
209.11
563.10 439.48
500
3,204
2,500 704 x 10%
Bautista
3.312
2,500
812 x 10%
Reyes
1,711.69
13,744.31
20.83
70.40
91.23
20.83
81.20
102.03
2,400
2,083
317 x 5%
b)
1.
15.85
Payroll
WTax Payable
SSS Prem. Payable
Pag-ibig Contributions Payable
Philhealth Contributions Payable
Accrued payroll
15,456
209.11
563.10
439.48
500.00
13,744.31
2.
Accrued payroll
Cash
13,744.31
13,744.31
3.
10,224
5,232
15,456
Guarantee
d
Wage
2,000
2,000
2,000
2,000
2,000
2,000
12,000
1,800
2,145
2,062.50
1,800
1,687.50
2,137.50
11,632.50
Deficienc
y
200
200
312,50
-___
712.50
11,632.50
712,50
Total
Payroll
2,000.00
2,145.00
2,062.50
2,000.00
2,000.00
2,137.50
12,345.00
Employee
Castro
Ardina
Briones
David
Fajardo
TOTAL
426
Continuation
Employee
Total
Pay
Castro
Ardina
Briones
David
Fajardo
28,800
29,500
28,800
27,300
25,925
TOTAL
140,325
Castro
Total pay
Ardina
Total pay
Briones
Total pay
LAR
RATE
PAY
150.00
160.00
150.00
150.00
150.00
12,000.00
13,600.00
13,200.00
13,200.00
12,750.00
5
8
8
5
64,750.00
26
760.00
OT
HRS.
OT
PAY
RATE
TOTAL
PAY
80.00
75.00
75.00
75.00
12,000.00
14,000.00
13,800.00
13,800.00
13,125.00
400.00
600.00
600.00
375.00
-__
305.00 1,975.00
66,725.00
SSS W/holdin
Prem.
g
Tax
581.30
7,378.89
581.30
6,314.89
581.30
6,757.77
581.30
6,610.89
581.30
6,170.89
Phil.
Pag- Total
Health
ibig
Deduct
350.00
362.50
350.00
337.50
312.50
100.00
100.00
100.00
100.00
100.00
8,410.19
7,358.69
7,789.07
7,629.69
7,164.69
3,589.81
6,641.31
6,010.93
6,170.31
5,960.31
2,906.5
0
1,712.50
500.00
38,352.33
28,372.67
33,233.33
28,800
22,017
6,783 x 32%
29,500
26,042
3,458 x 32%
28,800
- 5,208.33
2,170.56
7,378.89
5.208.33
1,106.56
6,314.89
Net Pay
23,958
4,842 x 32%
David
Total pay
27,300
22,917
4,383 x 32%
Fajardo
Total pay
2.
5,208.33
1,549.44
6,757.77
25.925
22,917
3,008 x 32%
Payroll
W/holding tax payable
SSS Premiums payable
Phil Health Contributions payable
Pag-ibig funds contributions payable
Accrued payroll
5,208.33
1,402.56
6.610.89
5,208.33
962.56
6,170.89
66,725
33,233.33
2,906.50
1,712.50
500.00
28,372.67
Accrued payroll
Cash
28,372.67
28,372.67
Work in process
Factory overhead control (12,000 + 1,975)
Payroll
52,750
13,975
MULTILE CHOICE
1.
b
2.
b
3.
a
4.
b
5.
a
6.
7.
8.
9.
10.
a
d
d
a
c
11.
12.
13.
14.
15.
66,725
b
c
692,500
d
d