\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline 47 & 1764 & Vern Hansford & J&MII, Ground Flo & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Finishing & I.C.U & 2/7/20 & G & 7.30 & 2/7/20 & 19.58 & 12 & 3 & Yes & Yes \\ \hline 48 & 7663 & Lance Norton & J&MI 1st Floor & HELPER & Stitching & Line M & 2/7/20 & G & 7.29 & 2/7/20 & 19.57 & 12 & 3 & Yes & Yes \\ \hline 49 & 11817 & Sanchez, Paula & J&M1, Ground Floo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line S & 2/7/20 & G & 7.31 & 2/7/20 & 19.59 & 12 & 3 & Yes & Yes \\ \hline 50 & 211 & Suanne Casella & J&MI 1st Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line M & 2/7/20 & G & 7.28 & 2/7/20 & 19.59 & 12 & 3 & Yes & Yes \\ \hline 51 & 14443 & Samina, BJ & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.25 & 2/7/20 & 19.58 & 12 & 3 & Yes & Yes \\ \hline 52 & 13509 & Gomez, Carmen & J&M1, Ground Floo & ELECTRICIAN & Electrical Wor & None & 2/7/20 & G & 7.23 & 2/7/20 & 19.57 & 12 & 3 & Yes & Yes \\ \hline 53 & 13892 & Asma, G & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.58 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 54 & 3577 & Liu Wei & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.55 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 55 & 10248 & Hernandez, David & J \& M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line K & 2/7/20 & G & 7.56 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 56 & 13705 & M, Shakeel & J&M - II , Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.59 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 57 & 15808 & Shah, Nwaz & J&M - II , Ground Flo & \begin{tabular}{l} ASSORTMENT \\ Q.C \end{tabular} & Finishing & Packing & 2/7/20 & G & 7.54 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 58 & 277 & Lynne Bastarache & J&MII, First Floor & ASST.SUPERVI: & I:Stitching & Line K & 2/7/20 & G & 7.57 & 2/7/20 & 20.05 & 12 & 3 & No & Yes \\ \hline 59 & 670 & Nida Mcatee & J \& M - II , 2nd Floor & \begin{tabular}{l} PRODUCTION \\ CLERK \end{tabular} & Stitching & None & 2/7/20 & G & 7.59 & 2/7/20 & 20.07 & 12 & 3 & Yes & No \\ \hline 60 & 7829 & Joe Pittman & J&M - II , Ground Flo & \begin{tabular}{l} STAIN \\ REMOVER \end{tabular} & Finishing & Spot & 2/7/20 & G & 7.53 & 2/7/20 & 20.01 & 12 & 3 & No & Yes \\ \hline 61 & 15612 & Toqueer, Ahmed & J&M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line J & 2/7/20 & G & 7.55 & 2/7/20 & 20.03 & 12 & 3 & Yes & Yes \\ \hline 62 & 2312 & Wang Fang & J&MII, Ground Flo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Finishing & Altration & 2/7/20 & G & 7.52 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 63 & 2707 & Wang Xiu Ying & J&MII, First Floor & \begin{tabular}{l} PRODUCTION \\ CLERK \end{tabular} & Stitching & None & 2/7/20 & G & 7.51 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 64 & 8647 & Don Hunter & J&M - II, Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.50 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 65 & 1676 & Zella Werth & J&M - II , Ground Flo & \begin{tabular}{l} STORE \\ KEEPER \end{tabular} & Finishing & Packing & 2/7/20 & G & 7.48 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 66 & 11779 & Perez, Laura & J&M - II , Ground Flo & \begin{tabular}{l} SAMPLE \\ MAKER \end{tabular} & Industrial Engi| & iNone & 2/7/20 & G & 7.49 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 67 & 6244 & Anna Kelly & J&M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line J & 2/7/20 & G & 7.49 & 2/7/20 & 20.02 & 12 & 3 & Yes & Yes \\ \hline 68 & 8788 & Karla Ford & J&MII, Ground Flo & HELPER & Finishing & None & 2/7/20 & G & 7.56 & 2/7/20 & 20.09 & 12 & 3 & Yes & Yes \\ \hline 69 & 2247 & Wang Wei & J&M - III , First Floor & \begin{tabular}{l} CLOTH \\ SPREADER \end{tabular} & Cutting & Spreading & 2/7/20 & G & 7.52 & 2/7/20 & 20.06 & 12 & 3 & Yes & Yes \\ \hline 70 & 2708 & Li Xiu Ying & J&MII, First Floor & \begin{tabular}{l} PIECE \\ TRACKER \end{tabular} & Stitching & None & 2/7/20 & G & 7.46 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 71 & 15329 & Dilawar, Khan & J \& M - III , First Floor & \begin{tabular}{l} NUMBERING \\ BOY \end{tabular} & Cutting & Numbring & 2/7/20 & G & 7.47 & 2/7/20 & 20.04 & 12 & 3 & Yes & Yes \\ \hline 72 & 177 & Han Nordyke & J&M - II , Ground Flo & \begin{tabular}{l} SAMPLE \\ MAKER \end{tabular} & Industrial Engi| & iNone & 2/7/20 & G & 7.42 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 73 & 4507 & Zhang Li & J&M - II , First Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line H & 2/7/20 & G & 7.47 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 74 & 1715 & Vickie Valentine & J&MII, Ground Flo & \begin{tabular}{l} QUALITY \\ AUDITOR \end{tabular} & Quality & Quality Ass & raadz/20 & G & 7.43 & 2/7/20 & 20.04 & 12 & 3 & Yes & Yes \\ \hline 75 & 16072 & Arshad, K & J&M - III , 2nd Floor & \begin{tabular}{l} FUSSING \\ SETTER \end{tabular} & Cutting & Fussing & 2/7/20 & G & 7.39 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 76 & 9133 & Nicolas Jackson & J&M 1st Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line M & 2/7/20 & G & 7.38 & 2/7/20 & 20.00 & 12 & 3 & No & Yes \\ \hline 77 & 6747 & Adam Norris & J&MII, Ground Flo & DISPENSER & Clinic & None & 2/7/20 & G & 7.50 & 2/7/20 & 20.13 & 12 & 3 & Yes & Yes \\ \hline 78 & 14704 & Asad Ullah Bhatti & J&M - II, First Floor & ASST.SUPERVI: & I:Stitching & Line L & 2/7/20 & G & 7.36 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 79 & 14885 & Muhammad, Safdar & J&M - II , Ground Flo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Finishing & Altration & 2/7/20 & G & 7.36 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 80 & 13814 & Ghulam, Murtz & J&MII, Ground Flo & LEADER & Finishing & Altration & 2/7/20 & G & 7.35 & 2/7/20 & 20.03 & 12 & 3 & Yes & Yes \\ \hline 81 & 7061 & Angelina Holloway & J \& M - III , First Floor & \begin{tabular}{l} GERBER \\ OPERATOR \end{tabular} & Cutting & Spreading & 2/7/20 & G & 7.39 & 2/7/20 & 20.08 & 12 & 3 & No & Yes \\ \hline 82 & 7531 & Jamie Evans & J&MII, Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.36 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 83 & 13498 & Rivera, Maria & J&M 1 st Floor & Q.C & Quality & Quality Con & rol2/7/20 & G & 7.32 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 84 & 9307 & Garcia, Alex & J&M1, Ground Floo & \begin{tabular}{l} FIRST OUT \\ PUT Q.C. \end{tabular} & Quality & Quality Con & rol2/7/20 & G & 7.31 & 2/7/20 & 20.04 & 12 & 3 & No & Yes \\ \hline 85 & 7564 & Charles Hammond & J&M - II , Ground Flo & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Finishing & I.C.U & 2/7/20 & G & 7.30 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 86 & 6122 & Candace Poole & J&M - II, Ground Flo & \begin{tabular}{l} BOILER \\ ATTENDANT \end{tabular} & Mechanical WI & None & 2/7/20 & F & 7.22 & 2/7/20 & 20.21 & 12 & 4 & Yes & Yes \\ \hline 87 & 1119 & Diann Loux & J \& M- II, Office Buildi & \begin{tabular}{l} Administrative \\ Assistant \end{tabular} & Other (Admin) & None & 2/7/20 & G & 7.46 & 2/7/20 & 20.53 & 13 & 4 & Yes & No \\ \hline 88 & 1663 & Nicol Barletta & J&MII, Ground Flo & LEADER & Finishing & Packing & 2/7/20 & G & 8.27 & 2/7/20 & 22.03 & 13 & 5 & No & Yes \\ \hline 89 & 5112 & Wang Jing & J&MII, Ground Flo & ASSORTMENT & Finishing & Packing & 2/7/20 & G & 7.55 & 2/7/20 & 21.59 & 14 & 5 & Yes & Yes \\ \hline \end{tabular} Initial Workpapers1 Detail Instructions and Grading Policies: Each group needs to submit one excel report using the template in the case study 1 posted on Canvas. Please change the names under "Prepared By", "Reviewed By" and "Approved By" to your group members' name (can be the same for all three items for this assignment" and change the preparation date that's currently listed on the work paper to the date of submission. You need to complete the testing of your client's OT data on the report from column R to X. Please use Excel functions to complete the calculation and disclosure. There should not be any manually type-in number in any excel function. 0.25 points will be taken for each manually typed number inserted in a function. Detailed instructions: Under column R, you should use subtraction function to calculate the results. When calculate, there should not be manually entered number in each cell. For instance, you cannot type "=83" in each cell to calculate the result of "5"; instead, you should let excel function pick up the calculating fields, such as "= N2-P1" Under column S, you may use the function of "INT" to find integer from OT hours. Under column T, again, use subtraction to isolate the fractional OT hours after integer. For instance, if the total OT is 10.25 , then the integer part is 10 , and fractional part is 0.25 . Under column U, use IF function to decide whether the rounding of fraction should be zero or one, depending on the company's policy. Under column V, use Add or Sum function to calculate the total OT with rounding from column U, under the company's policy. Under column W, calculate total OT hours according to company's policy. If the company's policy is that any hours over 8 hours is considered OT, you can find a place in the workpaper to create a separate line item called "Regular Hours threshold: 8 hours", out of which the number " 8 " is in one independent cell, so that you can have the function pick up the number " 8 " in your column W calculation (to avoid manually key in the number inside a function). You may want to lock the number with $ sign before copying the function. Under column X, you should only disclose "Yes" or "No", which should be a result of using IF function, instead of manually type in. ACCT422 Case Study 1 Payroll IT Application Process Flow Review A medium-sized tool manufacturing company, S Mark Island Manufacturing, manufactures and sells tools to wholesalers. S Mark employs 90 individuals in the factory building J \& M. The 90 individuals represent employees who get paid by the hour and are subject to the Fair Labor Standards Act (FLSA). The FLSA provisions and rules can be found on the U.S. Department of Labor website. One of the rules deals with overtime (OT) pay. As an internal auditor, your payroll audit covers the review and testing of OT pay and compliance with the FLSA requirements. S Mark must follow several important rules: 1. All employees must track and report all time worked. 2. All employees who work OT must appear on the OT form with the correct number of OT hours. 3. Supervisors must approve all OT hours. 4. Calculation of OT hours must meet FLSA rules to pay any time worked more than 8 hours in a day as OT. 5. Fractional OT hours between 1 to 29 minutes can be rounded down to 0 hours. All fractional OT hours equal to or greater than 30 minutes must be rounded up to 1 hour OT. You must review and analyze the OT hours calculations using S Mark's only available software tool for OT hours, an EXCEL spreadsheet. You collected the S Mark data for February 29, 2020, listing the 90 employees and their stated OT hours. You should recalculate and determine that: - All employee names are listed in the OT form. - All OT transactions are approved. - All OT hours correctly calculated. The following flowchart provides a high-level map of S Mark payroll process. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline 47 & 1764 & Vern Hansford & J&MII, Ground Flo & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Finishing & I.C.U & 2/7/20 & G & 7.30 & 2/7/20 & 19.58 & 12 & 3 & Yes & Yes \\ \hline 48 & 7663 & Lance Norton & J&MI 1st Floor & HELPER & Stitching & Line M & 2/7/20 & G & 7.29 & 2/7/20 & 19.57 & 12 & 3 & Yes & Yes \\ \hline 49 & 11817 & Sanchez, Paula & J&M1, Ground Floo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line S & 2/7/20 & G & 7.31 & 2/7/20 & 19.59 & 12 & 3 & Yes & Yes \\ \hline 50 & 211 & Suanne Casella & J&MI 1st Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line M & 2/7/20 & G & 7.28 & 2/7/20 & 19.59 & 12 & 3 & Yes & Yes \\ \hline 51 & 14443 & Samina, BJ & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.25 & 2/7/20 & 19.58 & 12 & 3 & Yes & Yes \\ \hline 52 & 13509 & Gomez, Carmen & J&M1, Ground Floo & ELECTRICIAN & Electrical Wor & None & 2/7/20 & G & 7.23 & 2/7/20 & 19.57 & 12 & 3 & Yes & Yes \\ \hline 53 & 13892 & Asma, G & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.58 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 54 & 3577 & Liu Wei & J&MII, Ground Flo & PACKER & Finishing & Packing & 2/7/20 & G & 7.55 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 55 & 10248 & Hernandez, David & J \& M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line K & 2/7/20 & G & 7.56 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 56 & 13705 & M, Shakeel & J&M - II , Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.59 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 57 & 15808 & Shah, Nwaz & J&M - II , Ground Flo & \begin{tabular}{l} ASSORTMENT \\ Q.C \end{tabular} & Finishing & Packing & 2/7/20 & G & 7.54 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 58 & 277 & Lynne Bastarache & J&MII, First Floor & ASST.SUPERVI: & I:Stitching & Line K & 2/7/20 & G & 7.57 & 2/7/20 & 20.05 & 12 & 3 & No & Yes \\ \hline 59 & 670 & Nida Mcatee & J \& M - II , 2nd Floor & \begin{tabular}{l} PRODUCTION \\ CLERK \end{tabular} & Stitching & None & 2/7/20 & G & 7.59 & 2/7/20 & 20.07 & 12 & 3 & Yes & No \\ \hline 60 & 7829 & Joe Pittman & J&M - II , Ground Flo & \begin{tabular}{l} STAIN \\ REMOVER \end{tabular} & Finishing & Spot & 2/7/20 & G & 7.53 & 2/7/20 & 20.01 & 12 & 3 & No & Yes \\ \hline 61 & 15612 & Toqueer, Ahmed & J&M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line J & 2/7/20 & G & 7.55 & 2/7/20 & 20.03 & 12 & 3 & Yes & Yes \\ \hline 62 & 2312 & Wang Fang & J&MII, Ground Flo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Finishing & Altration & 2/7/20 & G & 7.52 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 63 & 2707 & Wang Xiu Ying & J&MII, First Floor & \begin{tabular}{l} PRODUCTION \\ CLERK \end{tabular} & Stitching & None & 2/7/20 & G & 7.51 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 64 & 8647 & Don Hunter & J&M - II, Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.50 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 65 & 1676 & Zella Werth & J&M - II , Ground Flo & \begin{tabular}{l} STORE \\ KEEPER \end{tabular} & Finishing & Packing & 2/7/20 & G & 7.48 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 66 & 11779 & Perez, Laura & J&M - II , Ground Flo & \begin{tabular}{l} SAMPLE \\ MAKER \end{tabular} & Industrial Engi| & iNone & 2/7/20 & G & 7.49 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 67 & 6244 & Anna Kelly & J&M - II , First Floor & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Stitching & Line J & 2/7/20 & G & 7.49 & 2/7/20 & 20.02 & 12 & 3 & Yes & Yes \\ \hline 68 & 8788 & Karla Ford & J&MII, Ground Flo & HELPER & Finishing & None & 2/7/20 & G & 7.56 & 2/7/20 & 20.09 & 12 & 3 & Yes & Yes \\ \hline 69 & 2247 & Wang Wei & J&M - III , First Floor & \begin{tabular}{l} CLOTH \\ SPREADER \end{tabular} & Cutting & Spreading & 2/7/20 & G & 7.52 & 2/7/20 & 20.06 & 12 & 3 & Yes & Yes \\ \hline 70 & 2708 & Li Xiu Ying & J&MII, First Floor & \begin{tabular}{l} PIECE \\ TRACKER \end{tabular} & Stitching & None & 2/7/20 & G & 7.46 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 71 & 15329 & Dilawar, Khan & J \& M - III , First Floor & \begin{tabular}{l} NUMBERING \\ BOY \end{tabular} & Cutting & Numbring & 2/7/20 & G & 7.47 & 2/7/20 & 20.04 & 12 & 3 & Yes & Yes \\ \hline 72 & 177 & Han Nordyke & J&M - II , Ground Flo & \begin{tabular}{l} SAMPLE \\ MAKER \end{tabular} & Industrial Engi| & iNone & 2/7/20 & G & 7.42 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 73 & 4507 & Zhang Li & J&M - II , First Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line H & 2/7/20 & G & 7.47 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 74 & 1715 & Vickie Valentine & J&MII, Ground Flo & \begin{tabular}{l} QUALITY \\ AUDITOR \end{tabular} & Quality & Quality Ass & raadz/20 & G & 7.43 & 2/7/20 & 20.04 & 12 & 3 & Yes & Yes \\ \hline 75 & 16072 & Arshad, K & J&M - III , 2nd Floor & \begin{tabular}{l} FUSSING \\ SETTER \end{tabular} & Cutting & Fussing & 2/7/20 & G & 7.39 & 2/7/20 & 20.00 & 12 & 3 & Yes & Yes \\ \hline 76 & 9133 & Nicolas Jackson & J&M 1st Floor & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Stitching & Line M & 2/7/20 & G & 7.38 & 2/7/20 & 20.00 & 12 & 3 & No & Yes \\ \hline 77 & 6747 & Adam Norris & J&MII, Ground Flo & DISPENSER & Clinic & None & 2/7/20 & G & 7.50 & 2/7/20 & 20.13 & 12 & 3 & Yes & Yes \\ \hline 78 & 14704 & Asad Ullah Bhatti & J&M - II, First Floor & ASST.SUPERVI: & I:Stitching & Line L & 2/7/20 & G & 7.36 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 79 & 14885 & Muhammad, Safdar & J&M - II , Ground Flo & \begin{tabular}{l} MACHINE \\ OPERATOR \end{tabular} & Finishing & Altration & 2/7/20 & G & 7.36 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 80 & 13814 & Ghulam, Murtz & J&MII, Ground Flo & LEADER & Finishing & Altration & 2/7/20 & G & 7.35 & 2/7/20 & 20.03 & 12 & 3 & Yes & Yes \\ \hline 81 & 7061 & Angelina Holloway & J \& M - III , First Floor & \begin{tabular}{l} GERBER \\ OPERATOR \end{tabular} & Cutting & Spreading & 2/7/20 & G & 7.39 & 2/7/20 & 20.08 & 12 & 3 & No & Yes \\ \hline 82 & 7531 & Jamie Evans & J&MII, Ground Flo & IRONER & Finishing & Pressing & 2/7/20 & G & 7.36 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 83 & 13498 & Rivera, Maria & J&M 1 st Floor & Q.C & Quality & Quality Con & rol2/7/20 & G & 7.32 & 2/7/20 & 20.01 & 12 & 3 & Yes & Yes \\ \hline 84 & 9307 & Garcia, Alex & J&M1, Ground Floo & \begin{tabular}{l} FIRST OUT \\ PUT Q.C. \end{tabular} & Quality & Quality Con & rol2/7/20 & G & 7.31 & 2/7/20 & 20.04 & 12 & 3 & No & Yes \\ \hline 85 & 7564 & Charles Hammond & J&M - II , Ground Flo & \begin{tabular}{l} SPECIAL \\ MACHINE \\ OPERATOR \end{tabular} & Finishing & I.C.U & 2/7/20 & G & 7.30 & 2/7/20 & 20.05 & 12 & 3 & Yes & Yes \\ \hline 86 & 6122 & Candace Poole & J&M - II, Ground Flo & \begin{tabular}{l} BOILER \\ ATTENDANT \end{tabular} & Mechanical WI & None & 2/7/20 & F & 7.22 & 2/7/20 & 20.21 & 12 & 4 & Yes & Yes \\ \hline 87 & 1119 & Diann Loux & J \& M- II, Office Buildi & \begin{tabular}{l} Administrative \\ Assistant \end{tabular} & Other (Admin) & None & 2/7/20 & G & 7.46 & 2/7/20 & 20.53 & 13 & 4 & Yes & No \\ \hline 88 & 1663 & Nicol Barletta & J&MII, Ground Flo & LEADER & Finishing & Packing & 2/7/20 & G & 8.27 & 2/7/20 & 22.03 & 13 & 5 & No & Yes \\ \hline 89 & 5112 & Wang Jing & J&MII, Ground Flo & ASSORTMENT & Finishing & Packing & 2/7/20 & G & 7.55 & 2/7/20 & 21.59 & 14 & 5 & Yes & Yes \\ \hline \end{tabular} Initial Workpapers1 Detail Instructions and Grading Policies: Each group needs to submit one excel report using the template in the case study 1 posted on Canvas. Please change the names under "Prepared By", "Reviewed By" and "Approved By" to your group members' name (can be the same for all three items for this assignment" and change the preparation date that's currently listed on the work paper to the date of submission. You need to complete the testing of your client's OT data on the report from column R to X. Please use Excel functions to complete the calculation and disclosure. There should not be any manually type-in number in any excel function. 0.25 points will be taken for each manually typed number inserted in a function. Detailed instructions: Under column R, you should use subtraction function to calculate the results. When calculate, there should not be manually entered number in each cell. For instance, you cannot type "=83" in each cell to calculate the result of "5"; instead, you should let excel function pick up the calculating fields, such as "= N2-P1" Under column S, you may use the function of "INT" to find integer from OT hours. Under column T, again, use subtraction to isolate the fractional OT hours after integer. For instance, if the total OT is 10.25 , then the integer part is 10 , and fractional part is 0.25 . Under column U, use IF function to decide whether the rounding of fraction should be zero or one, depending on the company's policy. Under column V, use Add or Sum function to calculate the total OT with rounding from column U, under the company's policy. Under column W, calculate total OT hours according to company's policy. If the company's policy is that any hours over 8 hours is considered OT, you can find a place in the workpaper to create a separate line item called "Regular Hours threshold: 8 hours", out of which the number " 8 " is in one independent cell, so that you can have the function pick up the number " 8 " in your column W calculation (to avoid manually key in the number inside a function). You may want to lock the number with $ sign before copying the function. Under column X, you should only disclose "Yes" or "No", which should be a result of using IF function, instead of manually type in. ACCT422 Case Study 1 Payroll IT Application Process Flow Review A medium-sized tool manufacturing company, S Mark Island Manufacturing, manufactures and sells tools to wholesalers. S Mark employs 90 individuals in the factory building J \& M. The 90 individuals represent employees who get paid by the hour and are subject to the Fair Labor Standards Act (FLSA). The FLSA provisions and rules can be found on the U.S. Department of Labor website. One of the rules deals with overtime (OT) pay. As an internal auditor, your payroll audit covers the review and testing of OT pay and compliance with the FLSA requirements. S Mark must follow several important rules: 1. All employees must track and report all time worked. 2. All employees who work OT must appear on the OT form with the correct number of OT hours. 3. Supervisors must approve all OT hours. 4. Calculation of OT hours must meet FLSA rules to pay any time worked more than 8 hours in a day as OT. 5. Fractional OT hours between 1 to 29 minutes can be rounded down to 0 hours. All fractional OT hours equal to or greater than 30 minutes must be rounded up to 1 hour OT. You must review and analyze the OT hours calculations using S Mark's only available software tool for OT hours, an EXCEL spreadsheet. You collected the S Mark data for February 29, 2020, listing the 90 employees and their stated OT hours. You should recalculate and determine that: - All employee names are listed in the OT form. - All OT transactions are approved. - All OT hours correctly calculated. The following flowchart provides a high-level map of S Mark payroll process