K. Mello Company has three employees-a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee: \begin{tabular}{lrrr} & Consultant & Computer Programmer & Administrator \\ \hline Regular earnings rate & $3,110 per week & $36 per hour & $46 per hour \\ Overtime earnings rate & Not applicable & 2 times hourly rate & 1.5 times hourly rate \\ Federal income tax withheld & $910 & $241 & $515 \end{tabular} For hourly employees, overtime is paid for hours worked in excess of 40 hours per week. \begin{tabular}{lccc} & Consultant & Computer Programmer & Administrator \\ \hline Gross pay & $3,110 & $ \\ Net pay & $ & $ \\ \end{tabular}