An employee receives an hourly rate of $45, for all hours worked in excess of 40 during the week. Payroll date for the following hours worked. 48; federal income lax during the week. Payroll data lor the current week are as follows; (a) this is the first payroll of the year and the employee has no cumulative earning for the (b) the employee's cumulative earnings tor the year prior to this week equal $6,200. (c) the employee's cumulative earnings for the year prior to this week equal $118.700