n the Continuing Payroll Problem A, presented at the end of succeeding chapters, you will gain experience in computing wages and salaries and preparing a payroll register for Kipley Company, Inc., a newly formed corporation. At the end of subsequent chapters, information will be presented so that the payroll register can be completed step by step as you proceed through the discussion material relating to that particular section of the payroll register.

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.

Wages are paid every Friday, with one week's pay being held back by the company. Thus, the first payday for Kipley Company is January 14 for the workweek ending January 8 (Saturday).

The information below will be used in preparing the payroll for the pay period ending January 8.

Time Card No.	Employee Name	Hourly Wage or Salary
11	Fran M. Carson	$ 7.50 per hour
12	William A. Wilson	7.25 per hour
13	Harry T. Utley	8.10 per hour
21	Lawrence R. Fife	7.90 per hour
22	Lucy K. Smith	9.75 per hour
31	Gretchen R. Fay	515 per week
32	Glenda B. Robey	1,700 per month
33	Thomas K. Schork	2,350 per month
51	Barbara T. Hardy	1,510 per month
99	Carson C. Kipley	52,000 per year

Numbers File Edit Insert Table Organize Format Arrange View Share Window Help Ch2,pdf (page 2 of 2) Wed 11:29 AM Q 79%) Ch2.pdf Ms. Glenda B. Robey prepares the time clerk's report for each pay period. Her report for the first week of operations is given below For Period Ending January 8, 20 Time Record Time Time Employee Lost F S Worked 11 Fran M. Carson 12 | william A.wilon 13 Harry T. Utley 21 Lawrence R. FiEe 22 | Lucy K. Smi th 31 Gretchen R. Fay 32 Glenda B. Robey 33 Thomas K. Schor 51 Barbara T. Hardy s6 440 99 Carson C. Kipley _o All employees, except for Carson Kipley, are paid for hours worked beyond 40 at one and one-half times their regular hourly rate of pay 29 Numbers File Edit Insert Table Organize Format Arrange View Share Window Help Ch2,pdf (page 2 of 2) Wed 11:29 AM Q 79%) Ch2.pdf Ms. Glenda B. Robey prepares the time clerk's report for each pay period. Her report for the first week of operations is given below For Period Ending January 8, 20 Time Record Time Time Employee Lost F S Worked 11 Fran M. Carson 12 | william A.wilon 13 Harry T. Utley 21 Lawrence R. FiEe 22 | Lucy K. Smi th 31 Gretchen R. Fay 32 Glenda B. Robey 33 Thomas K. Schor 51 Barbara T. Hardy s6 440 99 Carson C. Kipley _o All employees, except for Carson Kipley, are paid for hours worked beyond 40 at one and one-half times their regular hourly rate of pay 29