Example 6-1

Chris Collins (the first employee in Figure 6.1) earns $15.20 per hour and worked 44 hours. His pay would be (using the overtime premium approach):

Regular pay	$15.20 44 hours =	$668.80
Overtime premium pay	$ 7.60 4 hours =	30.40
Total pay		$699.20

Kelsey Gunn is the only employee of Arsenault Company. His pay rate is $23.00 per hour with an overtime rate of 1 times for hours over 40 in a workweek.

For the week ending March 31, 20--, he worked 48 hours. Calculate his gross pay for the week using the overtime premium approach to calculate the overtime pay.