Lily Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2022, are presented below.

Employee		Hours Worked		Hourly Rate		Federal Income Tax Withholdings			United Fund
Ben Abel		40		$15.00		$59.00			$5.00
Rita Hager		44		16.00		64.00			5.00
Jack Never		46		13.00		60.00			8.00
Sue Perez		48		13.00		62.00			5.00

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%.

Prepare a payroll register for the weekly payroll. No employee has reached the Social Security limit of $132,900 or the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, e.g. 15.25.)

MARRIED Persons WEEKLY Payroll Period
(For Wages Paid through December 2022)
If the wages are		And the number of withholding allowances claimed is
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is
1,316	1,327	124	114	105	95	85	75	66	56	46	37	29
1,327	1,338	125	116	106	96	86	77	67	57	48	38	30
1,338	1,349	127	117	107	97	88	78	68	59	49	39	31
1,349	1,360	128	118	108	99	89	79	70	60	50	41	32
1,360	1,371	129	119	110	100	90	81	71	61	52	42	33
1,371	1,382	130	121	111	101	92	82	72	63	53	43	34
1,382	1,393	132	122	112	103	93	83	74	64	54	45	35
1,393	1,404	133	123	114	104	94	85	75	65	56	46	36
1,404	1,415	134	125	115	105	96	86	76	67	57	47	38
1,415	1,426	136	126	116	107	97	87	78	68	58	49	39
1,426	1,437	137	127	118	108	98	89	79	69	60	50	40
1,437	1,448	138	129	119	109	100	90	80	71	61	51	41
1,448	1,459	140	130	120	111	101	91	82	72	62	52	43
1,459	1,470	141	131	122	112	102	93	83	73	64	54	44
1,470	1,481	142	133	123	113	104	94	84	75	65	55	45
1,481	1,492	144	134	124	115	105	95	86	76	66	56	47
1,492	1,503	145	135	126	116	106	97	87	77	67	58	48
1,503	1,514	146	137	127	117	108	98	88	78	69	59	49
1,514	1,525	148	138	128	119	109	99	89	80	70	60	51
1,525	1,536	149	139	130	120	110	101	91	81	71	62	52