Fica-Employer and employee, 8% of the first 120,000 of earnings per employee per calendar year. State unemployment -4% of the first $8,000 of earnings per employee per calendar year. Federal unemployment -1% of the first $8,000 of earnings per employee per calendar year. Federal income tax withholding -10% of each employee's gross earnings, unless otherwise stated.

R. Herbert or crestview manufacturing Co. is paid at the rate of $20 an hour for an eight hour day, with time and a half for overtime and double time for sundays and holidays. Regular employment is on the basis of 40 hours a week, five days a week. At the end of a week.