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.

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%.

Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (Round answers to 2 decimal places, e.g. 15.25.)

MANN HARDWARE Payroll Register For the Week Ending March 15, 2014

Earnings

Deductions

Employee

Hours

Regular

Overtime

Gross Pay

FICA

Federal Income Tax

State Income Tax

United Fund

Total

Net Pay

Salaries and Wages Expense

Ben Abel

40

$

$:

: