2-17B.

LO 5 See Example 2-23 on page 2-28

During the first week in April, Courtney Nelson worked 46 hours and produced 1,450 units under a piece-rate system. The regular piece rate is $0.38 a unit. Nelson is paid overtime according to the FLSA ruling for overtime work under a piece-rate system. Compute:

The piecework earnings $

The regular hourly rate $

The overtime hourly rate $

The overtime earnings $

The total earnings $

2-18B.

LO 5 See Example 2-24 on page 2-29

Refer to Problem 2-17B. Assume that Nelson had agreed with her employer prior to the performance of the work that she would be paid one and one-half times the regular piece rate for all pieces produced during the overtime hours. Assume that her production totals for the week were 1,120 pieces during regular hours and 330 pieces during overtime hours. Compute:

The piecework earnings $425.60

The overtime earnings$188.10

The total earnings $613.70

Regular earnings 1,120 X $0.38 =$425.6

$0.38 X 1.5 =$0.57

330 X $0.57 = $188.1

$425.60 + $188.10 = $613.7