Mann 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, 2017, are presented below.

Employee		Hours Worked		Hourly Rate		Federal Income Tax Withholdings			United Fund
Ben Abel		40		$15.00		$?			$5.00
Rita Hager		41		16.00		?			5.00
Jack Never		44		13.00		60.00			8.00
Sue Perez		46		13.00		61.00			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 0.8%.