Continuing Payroll Project: Prevosti Farms and Sugarhouse $($Algo$)$

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$[$The following information applies to the questions displayed below.$]$

Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff:

Employee Number Name and Address Payroll information

A$-$Mille Thomas Millen

$1022$ Forest School Road

Woodstock, VT $05001$

$802-478-5055$

SSN: $031-11-3456$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2023$

Date of Birth: $12-16-1992$

Position: Production Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$36,300$ per year

Dependents under $17$: $3$

Dependents over $17$: $1$

Step $4$ information: none

A$-$Towle Avery Towle

$4011$ Route $100$

Plymouth, VT $05102$

$802-967-5873$

SSN: $089-74-0974$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2023$

Date of Birth: $7-14-2001$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$18\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

A$-$Long Charlie Long

$242$ Benedict Road S$.$

Woodstock, VT $05002$

$802-429-3846$

SSN: $056-23-4593$

$401($k$)$ deduction: $2\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2023$

Date of Birth: $3-16-1997$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Married Filing Jointly

Pay Rate: $$18\mathrm{.}00$ per hour

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Shang Mary Shangraw

$1901$ Main Street number $2$

Bridgewater, VT $05520$

$802-575-5423$

SSN: $075-28-8945$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2023$

Date of Birth: $8-20-1980$

Position: Administrative

Assistant

Part Time or Full Time: Part Time, nonexempt

Marital Status: Single

Pay Rate: $$16\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Lewis Kristen Lewis

$840$ Daily Hollow Road

Bridgewater, VT $05523$

$802-390-5572$

SSN: $076-39-5673$

$401($k$)$ deduction: $4\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2023$

Date of Birth: $4-6-1991$

Position: Office Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$33,300$ per year

Dependents under $17$: $2$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Schwa Joel Schwartz

$55$ Maple Farm Way

Woodstock, VT $05534$

$802-463-9985$

SSN: $021-34-9876$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2023$

Date of Birth: $5-23-1993$

Position: Sales

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$33,300$ per year base plus

$3\%$ commission per case sold

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Prevo Toni Prevosti

$820$ Westminster Road

Bridgewater, VT $05520$

$802-555-3456$

SSN: $055-22-0443$

$401($k$)$ deduction: $6\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2023$

Date of Birth: $9-19-1987$

Position: Owner or President

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$47,600$ per year

Dependents under $17$: $3$

Dependents over $17$: $2$

Step $4$ information: none

Student Success Student B$.$ Success

$1644$ Smitten Road

Woodstock, VT $05001$

$555-555-5555$

SSN: $555-55-5555$

Section $125$ deduction: $$100$ Hire Date: $2-1-2023$

Date of Birth: $1-1-2001$

Position: Accounting Clerk

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$36,600$ per year

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

The departments are as follows:

Department A: Agricultural Workers

Department B: Office Workers

Part $1($Algo$)$

The first day of work for Prevosti Farms and Sugarhouse for all employees is February $1,2023.$ February $10$ is the end of the first pay period and includes work completed during the week of February $110($weekdays only$).$ Compute the employee gross pay using $40$ hours as the standard workweek for all employees except Mary Shangraw, who works $20$ hours per week and receives overtime for any time worked past that point per company policy. The other hourly employees receive overtime pay when they work more than $40$ hours in one week. Joel Schwartz has made $$6,300$ in case sales at a $3$ percent commission rate during this pay period. Remember that the employees are paid biweekly. The pay frequency for federal income tax purposes is biweekly. For nonexempt employees, over $64$ hours $(8$ days at $8$ hours per day, except Shangraw who works $4$ hours per day$)$ in the first payroll will be overtime.

February

Sunday Monday Tuesday Wednesday Thursday Friday Saturday

$1234$

$567891011$

$12131415161718$

$19202122232425$

$262728$

When determining the amount an exempt employee receives for partial weeks, take their salary divided by the number of weeks times days worked. Annual salary: $$36,300-$: $(52\backslash$times $5)=$ $$36,300-$: $260=$ $$139\mathrm{.}61538($rounded to five decimal points$)$ per day. Once you have a per$-$day rate, multiply it by the number of days worked. Exempt employee salary information is as follows