Estimate the total direct cost and cost per 1,000 bricks for construction of walls of a rectangular building, 56 ft 6 in. wide and 108 ft 0 in. long, with brick veneer walls 8 ft 9 in. high. The total area of openings for doors and windows will be 324 sf. The walls will be 4 in. thick, using Norman type bricks laid in running bond with 1/2 -in. mortar joints on all sides. Wall ties will be placed every 16 in. in the horizontal direction and every 24 in. in the vertical direction. Material cost will be $586/1,000 bricks, $83/cy for mortar, and $4.25/100 wall ties. The mixer for mortar will cost $9.5/hr. Scaffolding rental will be $1,800 for the job. No waste and labor cost need to be considered in this question.

Alamar petroleum company offers its employees the option of contributing retirement funds up to 5% of their wages or salaries, with the contribution being matched by alamar. the company also pays 80% of medical and life insurance premiums. deductions relating to these plans and other payroll information for the first biweekly payroll period of february are listed as follows: wages and salaries $ 2,800,000 employee contribution to voluntary retirement plan 92,000 medical insurance premiums 50,000 life insurance premiums 9,800 federal income taxes to be withheld 480,000 local income taxes to be withheld 61,000 payroll taxes: federal unemployment tax rate 0.60 % state unemployment tax rate (after futa deduction) 5.40 % social security tax rate 6.20 % medicare tax rate 1.45 % required: prepare the appropriate journal entries to record salaries and wages expense and payroll tax expense for the biweekly pay period. assume that no employee's cumulative wages exceed the relevant wage bases for social security, and that all employees' cumulative wages do exceed the relevant unemployment wage bases.