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.

$\backslash$table$[[$Employee$,$Hours Worked,$\backslash$table$[[$Hourly$],[$Rate$]],$Cumulative Prior Earnings,Federal Income Tax,United Fund$],[$B$.$ Borke,$40,$$$12,$$$11,712,$$$?,$$$8$