Bonita Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15,2022, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $15.00 $59.00 $5.00 Rita Hager 40 16.00 64.00 5.00 Jack Never 44 13.00 60.00 8.00 Sue Perez 46 13.00 62,00 5.00 Abel and Hager are married. They claim and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 765%, state income taxes 3% state unemployment taxes 5.4%, and federal unemployment 0.6% Earnings Employee Hours Regular Overtime Gross Pay Ben Abel 40 600 $ 600 $ 0 640 40 Rita Hager o 640 598 Jack Never 44 520 78 117 520 637 Sue Perez 46 $ $ 219 Totals 2280 2499 Deductions FICA Federal Income Tax State Income Tax United Fund 45.9 $ S $ 48.96 45.74 48.73 191.18 S Total Net Pay Salaries and Wages Expense $ $