Barney Fife Proprietorship has three employees. All employees are paid time and one-half for all hours worked in excess of 40 hours per week. Use the following withholding rates: FICA tax 8% federal income tax 20% state income tax 4% city income tax 1% Dick Barnes hourly rate is $14. He worked 38 hours for the week. His net pay is Select one: a. 340.68 b. 356.44 c. 386.55 d. 532.00