Compute the net pay for TWO employee paychecks with the following information and table below :

Form W-4 information and Federal Withholding:

• W-4's received in 2020
• None of W-4 boxes are checked in Step 2
• W-4 Dependent information provided below to calculate amount for Step 3
• No amounts in Step 4 on W-4
• Use the IRS federal income tax assistant worksheet to determine federal income tax. https://www.irs.gov/businesses/small-businesses-self-employed/income-tax-withholding-assistant-for-employers(Links to an external site.)

FICA (Social Security and Medicare):

• Employees have not exceeded the maximum FICA limits.

Other Deductions:

• Some employees have union dues or garnishments deducted from their pay.

Employee Name	Pay Frequency	Filing Status	Dependents	Gross Pay	Union Dues	Garnishment
N Ruggieri	SemiMonthly	Married-Joint	0	$2,535.00	$ 110.00	$90.00
P Oceguera	Monthly	Head of Household	One less than age 17	$6,600.00		$45.00