2. You gathered the following data from time cards and individual employee earnings records. Your tasks are as follows:

a. On December 5, 201X, prepare a payroll register for this biweekly payroll. b. Calculate the employer taxes of FICA OASDI, FICA Medicare, FUTA, and SUTA.

	Allowance and	Cumulative Earnings	Biweekly
Employee	Marital Status	Before This Payroll	Salary	Check No.	Department
Alvin, John	S-3	$37,400	$1,510	30	Production
Gale, Nicki	S-1	47,500	2,040	31	Office
Malone, Jeff	S-2	64,800	2,080	32	Production

Seaver, Paul S-1 4,600 810 33 Office

Assume the following:

a. FICA OASDI is 6.2% on $106,800; FICA Medicare is 1.45% on all earnings. b. Federal income tax is calculated from Figure 24. c. State income tax is 3% of gross pay. d. Union dues are $18 biweekly.

e. The SUTA rate is 5.4%, and the FUTA rate is 0.8% on earnings below $7,000. f. The proper Wage Bracket Table to use is Figure 7.2 on page 265 of your textbook.

3. The bookkeeper of Coast Co. gathered the following data from individual employee earnings records and daily time cards. Your task is to complete a payroll register on November 17.

Cumulative

Allowance Earning and before

Hourly Rate

Employee Marital Status

Ryan, Pam M-1 Babu, Don S-0 Dean, Ria M-3 Gray, Jane S-1

This Payroll

$6,400 17,500 107,150 21,000

Daily Time

M

9 8 9 8

T

W

T

F

of Pay

FIT

10

6

5

5

$17

$39

7

12

11

3

13

66

8

11

6

9

16

36

10

6

9

7

20

99

Given the above, assume the following: a. FICA OASDI is 6.2% on $106,800; FICA Medicare is 1.45% on all earnings. b. Federal income tax has been calculated from a weekly table for you. c. Each employee contributes $28 weekly for health insurance. d. Overtime is paid at a rate of time and a half over 40 hours. e. Ryan and Dean work in the office; the other employees work in sales.

4. At the end of the first quarter of 201X, you are asked to determine the FUTA tax liability for Ali Company. The FUTA tax rate is 0.8% on the first $7,000 each employee earns during the year

(assuming 13 weeks for the first quarter and each employee earned the same gross weekly pay for all 13 weeks).

Employee	Gross Pay Per Week
T. Bork	$650
G. Jill	770
L. Steven	590
Q. Watson	420