Kipley Company is a small manufacturing firm located in Pittsburgh, Pennsylvania. The company has a workforce of both hourly and salaried employees. Each employee is paid for hours actually worked during each week, with the time worked being recorded in quarter-hour increments. The standard workweek consists of 40 hours, with all employees being paid time and one-half for any hours worked beyond the 40 regular hours. Below is the payroll register for unemployment taxes (FUTA and SUTA) for the pay of January 14. KIPLEY COMPANY, INC. Payroll Register Time Card No. Employee Name Marital Status Taxable Earnings Gross Earnings 11 Carson, F. S $700.00 12 Wilson, W. S 897.04 13 Utley, H. M 678.75 21 Fife, L. M 877.10 22 Smith, L. S 790.00 31 Fay, G. M 539.15 32 Robey, G. M 623.08 33 Schork, T. S 773.08 51 Hardy, B. M 666.11 99 Kipley, C. M 1,000.00