The Norman Company recently adopted an incentive plan.  Factory workers are paid P7.50 per unit with a guaranteed minimum wage of P2,000 per week.  Following is a report on employee’s productivity for the week ending May 19, 2019.  All employees worked the full 40-hour week.

                        WEEKLY SUMMARY

Employee’s Name                        Units ProducedCruz 

   R. Cruz                                                    240

   J.  Briones                                               286

  C.  David                                                  275

   A. Mendoze                                            240

   F.  Rivera                                                 225

   R. Tolentino                                            285

Required:

1. Compute each employee’s gross pay
2. What amount should be charged to work in process?
3. What amount should be charged to factory overhead control?