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, 2020, are presented below.

Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund

Ben Abel 40 $15 $? $5

Rita Hager 42 16 ? 5

Jack Never 44 13 60 8

Sue Perez 46 13 61 5

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively.

The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.