Carla Vista Company has the following data for the weekly payroll ending May 31: Hours Worked Employee M Tu W Th F S Hourly Rate CPP Deduction Income Tax Withheld Health Insurance A. Kassam 12 7 8 7 7 5 $16 $35.48 $93.70 $8 H. Faas 9 9 B 8 8 6 11 24.98 72.15 15 G. Labute 12 96 10 10 0 16 36.66 108.65 12 Employees are paid 1.5 times the regular hourly rate for all hours worked over 40 hours per week. Carla Vista Company must make payments to the workers' compensation plan equal to 2% of the gross payroll. In addition, Carla Vista matches the employees' health insurance contributions and accrues vacation pay at a rate of 4%.