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Natalie is considering hiring two permanent employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 hours

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Natalie is considering hiring two permanent employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 hours per week. She is curious as to how this would affect her company's financial position. She has created some hypothetical payroll data which are presented below. Federal Income Tax United Fund Employee B. Borke E. Clarke Hours Worked 40 50 Hourly Rate $12 12 Cumulative Prior Earnings $10,560 11.440 $? $8 10 ? Borke and Clarke are each married and they claim 1 and 2 withholding allowances, respectively. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to 5128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 4% (a) Prepare a payroll register for the hypothetical weekly payroll Use the tax withholding table in Illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, es. 15.25) Earnings Wages Hours Expense Employees Regular Overtime Gross Pay B. Borke 40 E. Clarke 50 Totals 90.00 $ $ Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, ag. 15.25) Cookie Creations Payroll Register For the Week ending Taxable Earnings Medicare Social Security FICA Cumulative Earnings $ Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in Illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, eg. 15.25.) Deductions Federal Income Tax State Income Tax United Fund Total $ $ Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in illustration 13.8 in the text for federal income tax withholdings. Since both employees have exceeded the $7,000 threshold for unemployment, no additional unemployment taxes are to be accrued or paid. (Round answers to 2 decimal places, eg. 15.25.) United Fund Total Net Pay Salaries and Wages Expense $ S

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