Harmony Company Has Accrued Payroll Costs of $50,000 for the Period

Harmony Company has accrued payroll costs of $50,000 for the period May 28 - 31 as follows: Other Information: (a) The FICA rate is 8% of the first $100,000 of wages.None of the employees has reached this maximum.
(b) The company is responsible for state and federal unemployment taxes on the first $8,000 of wages.All of the employees have previously reached this maximum.
(c) Payroll taxes are spread over all jobs.
What entry would be necessary to accrue payroll taxes for the period of May 28 - 31?

A) Factory Overhead 4,000 FICA Tax Payable 4,000
B) Payroll Tax Expense - Sales 400 Payroll Tax Expense - Administrative 400
Work in Process 3,200
FICA Tax Payable 4,000
C) Payroll Tax Expense 4,000 FICA Tax Payable 4,000
D) Payroll Tax Expense - Sales 400 Payroll Tax Expense - Administrative 400
Factory Overhead 3,200
FICA Tax Payable 4,000