Abigail Trenkamp owns and operates the Trenkamp Collection Agency. Listed on the following page are the name, number of allowances claimed, marital status, information from time cards on hours worked each day, and the hourly rate of each employee. All hours worked in excess of $40$ hours for Monday through Friday are paid at

$11$

$/$

$2$

$11/2$ times the regular rate. All weekend hours are paid at double the regular rate.

Trenkamp uses a weekly federal income tax withholding table $($see Figure

$8$

$$

$4$

$84$ on pages $286$ and $287).$ Social Security tax is withheld at the rate of

$6\mathrm{.}2$

$\%$

$6\mathrm{.}2\%$ for the first

$

$106$

$,$

$800$

$$106,800$ earned. Medicare tax is withheld at

$1\mathrm{.}45$

$\%$

$1\mathrm{.}45\%$ and state income tax at

$3\mathrm{.}5$

$\%$

$3\mathrm{.}5\%.$ Each employee has

$

$5\mathrm{.}00$

$$5\mathrm{.}00$ withheld for health insurance. All employees use payroll deduction to the credit union for varying amounts as listed.