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Prepare the payroll of the following personnel of ABC Manufacturing Co. for the period 1-31, 2020.

The paid working days is 26 days per month excluding Sundays.


Normal working hours is from 8am to 5pm. Lunch break of all employees is at 12 noon until 1pm.
Personnel Monthly Salary
Production Worker A P30,800
Production Worker B P29,500
Production Worker C P33,400
Factory Helper P25,600
Factory Guard P32,100

Personnel Overtime Rendered


Prod. Worker A Thursday, 5pm to 2 am
Prod. Worker B Sunday, 8am to 1:00 am
Line leader Regular Holiday, Sunday 8am-12 midnight
Factory Helper Special Holiday, Tuesday, 8am to 9 pm
Factory Guard Special Day and Sunday Rest day, 8am- 10 pm

Prepare the payroll sheet and all the necessary journal entries.
Answer Google Classroom

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