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.

Eaton Enterprises uses the wage-bracket method to determine federal income tax withholding on its employees. Find the amount to withhold from the wages paid each employee. Enter all amounts as positive numbers. If an amount is zero, enter "0".

Click here to access the Table of Allowance Values.

Click here to access the Percentage Method Tables.

Click here to access the Wage-Bracket Method Tables.

Employee	Marital Status	No. of Withholding Allowances	Payroll Period W=Weekly S=Semimonthly M=Monthly D=Daily	Wage	Amount to Be Withheld
Hal Bower	M	3	W	$1,350	$ ____________
Ruth Cramden	S	2	W	590	$_________
Gil Jones	S	0	W	675	$___________
Teresa Kern	M	6	M	4,090	$__________
Ruby Long	M	2	M	2,730	$___________
Katie Luis	M	8	S	955	$___________
Susan Martin	M	0	D	108	$___________
Jim Singer	S	0	S	2,610	$___________
Martin Torres	S	3	M	3,215	$__________

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