Note: In this chapter and in all succeeding work throughout the course, unless instructed otherwise, calculate hourly rates and overtime rates as follows:

1.	Carry the hourly rate and the overtime rate to 3 decimal places and then round off to 2 decimal places (round the hourly rate to 2 decimal places before multiplying by one and one-half to determine the over-time rate).
2.	If the third decimal place is 5 or more, round to the next higher cent.
3.	If the third decimal place is less than 5, simply drop the third decimal place.
	Examples:	Monthly rate $1,827 Weekly rate ($1,827 12)/52 = $421.615 rounded to $421.62 Hourly rate $421.62/40 = $10.540 rounded to $10.54 O.T. rate $10.54 1.5 = $15.81

Also, use the minimum hourly wage of $7.25 in solving these problems and all that follow.

Use (a) the percentage method and (b) the wage-bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee.

Enter deductions beginning with a minus sign (-).

Click here to access the Table of Allowance Values.

Using Wage-Bracket Method Tables for Dec 31, 2016

				Amount to Be Withheld
Employee	Marital Status	No.of Withholding Allowances	Gross Wage or Salary	Percentage Method	Wage-Bracket Method
Ruiz, S.	S	2	$1,040 weekly	$	$
Flume, X.	S	1	2,190 weekly		N/A
Farley, H.	M	6	1,890 biweekly
Comey, P.	M	4	2,315 semimonthly
Hanks, R.	M	9	4,200 monthly