Rosa owns a small factory. this year she paid the machine technicians $175,000. the other employees at the factory, including maintenance and office workers, earned $115,000. the fringe benefits for the machine technicians were $25,000 and the fringe benefits for the other employees were $15,000. based on this information, what is the total budgeted costs for time charges for rosa’s company?

On december 31 of the current year, the unadjusted trial balance of a company using the percent of receivables method to estimate bad debt included the following: accounts receivable, debit balance of $97,900; allowance for doubtful accounts, credit balance of $1,031. what amount should be debited to bad debts expense, assuming 6% of outstanding accounts receivable at the end of the current year are estimated to be uncollectible?