Mann hardware has four employees who are paid on an hourly basis plus
Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below.
Employee |
Hours Worked |
Hourly Rate |
Federal Income Tax Withholdings |
United Fund |
||||||
Ben Abel | 40 | $15 | $? | $5 | ||||||
Rita Hager | 42 | 16 | ? | 5 | ||||||
Jack Never | 44 | 13 | 60 | 8 | ||||||
Sue Perez | 46 | 13 | 61 | 5 |
Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.