Employees at BJs Grill are paid 1.5 times their regular pay rate for each hour worked in excess of 40 hours per week. The FICA tax rate is 7.65% of the first $100,000 of gross earnings. The state unemployment tax rate is .8% of the first $7,000 of wages per employee for the year and the federal unemployment tax rate is 6.2% per employee.
1	BJ hired an accountant to prepare the companys business tax filings. The accountant charged BJs Grill $1,500 for his services. Earlier in the year, BJs paid this accountant $2,000 for accounting advice incorporation of the business. The total amount of federal unemployment tax that BJs will owe as a result of hiring the accountant during the year is:
$____________
2	Homer Bates is paid weekly and worked nine hours per day Monday through Friday. Assuming his regular wage rate is $11.00 per hour, how much is his gross pay for the week?
$____________
3	Ron Davis worked five eight-hour days for the week and is paid a regular wage rate of $18.00 per hour. His year-to-date earnings are less than $7,000. How much are the federal unemployment taxes relating to his wages for the week?
$____________
4	Wallace earns a monthly salary of $9,700. How much should be deducted from Wallaces November salary for FICA taxes?
$____________
5	Roger Deary works two hours per day, five days per week, cleaning kitchen equipment. His regular wage rate is $7.00 per hour and he is not required to have federal income or state income taxes withheld, due to his low level of earnings. How much is Rogers weekly take-home pay?
$____________