Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff:

Employee Number Name and Address Payroll information

A-Mille Thomas Millen Hire Date: 2-1-2019 1022 Forest School Rd DOB: 12-16-1982 Woodstock, VT 05001 Position: Production Manager 802-478-5055 PT/FT: FT, exempt SSN: 031-11-3456 No. of Exemptions: 4 401(k) deduction: 3% M/S: M Pay Rate: $35,000/year

A-Towle Avery Towle Hire Date: 2-1-2019 4011 Route 100 DOB: 7-14-1991 Plymouth, VT 05102 Position: Production Worker 802-967-5873 PT/FT: FT, nonexempt SSN: 089-74-0974 No. of Exemptions: 1 401(k) deduction: 5% M/S: S Pay Rate: $12.00/hour

A-Long Charlie Long Hire Date: 2-1-2019 242 Benedict Road DOB: 3-16-1987 S. Woodstock, VT 05002 Position: Production Worker 802-429-3846 PT/FT: FT, nonexempt SSN: 056-23-4593 No. of Exemptions: 2 401(k) deduction: 2% M/S: M Pay Rate: $12.50/hour

B-Shang Mary Shangraw Hire Date: 2-1-2019 1901 Main Street #2 DOB: 8-20-1994 Bridgewater, VT 05520 Position: Administrative Assistant 802-575-5423 PT/FT: PT, nonexempt SSN: 075-28-8945 No. of Exemptions: 1 401(k) deduction: 3% M/S: S Pay Rate: $11.00/hour

B-Lewis Kristen Lewis Hire Date: 2-1-2019 840 Daily Hollow Road DOB: 4-6-1960 Bridgewater, VT 05523 Position: Office Manager 802-390-5572 PT/FT: FT, exempt SSN: 076-39-5673 No. of Exemptions: 3 401(k) deduction: 4% M/S: M Pay Rate: $32,000/year

B-Schwa Joel Schwartz Hire Date: 2-1-2019 55 Maple Farm Way DOB: 5-23-1985 Woodstock, VT 05534 Position: Sales 802-463-9985 PT/FT: FT, exempt SSN: 021-34-9876 No. of Exemptions: 2 401(k) deduction: 5% M/S: M Pay Rate: $24,000/year base plus 3% commission per case sold

Toni Prevosti Hire Date: 2-1-2019 10520 Cox Hill Road DOB: 9-18-1967 Bridgewater, VT 05521 Position: Owner/President 802-673-2636 PT/FT: FT, exempt SSN: 055-22-0443 No. of Exemptions: 5 401(k) deduction: 6% M/S: M Pay Rate: $45,000/year

Student Success Student B. Success Hire Date: 2-1-2019 1644 Smitten Rd DOB: 1-1-1991 Woodstock/VT/05001 Position: Accounting Clerk (555) 555-5555 PT/FT: FT, nonexempt SSN: 555-55-5555 No. of Exemptions: 2 M/S: S Pay Rate: $34,000/year

The departments are as follows:

Department A: Agricultural Workers

Department B: Office Workers The first day of work for Prevosti Farms and Sugarhouse for all employees is February 4, 2019. February 8 is the end of the first pay period and includes work completed during the week of February 48.

Compute the employee gross pay using 35 hours as the standard workweek for all employees except Mary Shangraw, who works 20 hours per week and receives overtime for any time worked past that point. The other hourly employees receive overtime pay when they work more than 35 hours in one week. Joel Schwartz has made $5,000 in case sales at a 3 percent commission rate during the 2/9 pay period. Joel Schwartz's sales are subject to commissions for the 2/22 pay period of $7,500. Remember that the employees are paid biweekly. Note that the first pay period comprises only one week of work, but the pay frequency for federal income tax purposes is biweekly.

Name Annual Salary Notes Millen $ 35,000 Lewis $ 32,000 Schwartz $ 24,000 plus 3% Commission on Sales Prevosti $ 45,000 The hours for the nonexempt employees are as follows:

Name Hourly rate Hours worked 2/42/8 Towle $ 12.00000 35 hours Long $ 12.50000 40 hours Shangraw $ 11.00000 21 hours Success (You) $ 18.68132 35 hours Name Hourly rate Hours worked 2/11-2/22 Towle $ 12.00000 80 hours Long $ 12.50000 70 hours Shangraw $ 11.00000 42 hours Success (You) $ 18.68132 71 hours Although the company has already established medical and retirement plan benefits, Toni Prevosti wants to consider other benefits to attract employees. As the companys accountant, you have been tasked with annotating employee earnings records with benefit elections for each employee. The gym membership is for a dedicated facility for employees and spouses. The following sheet contains details of employee choices. These costs are employer paid and will take effect on the first pay period of March.

Employee Flex-Time Child Care Assistance (under $5,000 annually) FSA (annual) Educational Assistance ($4,000 annually) Life Insurance (at 1% of annual salary value) Long-Term Care Insurance ($15 per period) Gym Membership ($15 per month)

Millen Yes Yes $ 500.00 No Yes No Yes Towle No No $ 1,200.00 Yes No No Yes Long Yes Yes $ 700.00 Yes Yes No Yes

Shangraw Yes No $ 200.00 No Yes No No Lewis No No $ 1,600.00 No Yes Yes No

Schwartz No No $ 450.00 Yes Yes No Yes

Prevosti Yes No $ 900.00 No Yes No Yes Student No No $ 300.00 Yes No No Yes Annotate the Employee Earning Records with payroll-related benefit elections. The amount per period should be included in the record. As an example, if an employee elected to contribute $1,300 to his or her FSA, the period payroll deduction would be $1,300/26, or $50. The estimated yealy earnings used to compute the life insurance deduction for the hourly employees is: (hourly wages times number of hours worked per week 52 weeks). Multiply the yearly earnings by 1% and divide by 26 pay periods to get the insurance per pay period. Example: Employee earns $11 per hour and works 20 hours a week. ($11 20 52) = $11,440 estimated annual earnings. $11,440 1% = $114.40. $114.40 / 26 = $4.40 insurance amount per pay period. Thomas MillenAvery TowleCharlie LongMary ShangrawKristen LewisJoel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Thomas Millen. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Thomas Millen Hire Date 2/1/2019 Address 1022 Forest School Rd Date of Birth 12/16/1982 City/State/Zip Woodstock/VT/05001 Exempt/Nonexempt Exempt Telephone 802-478-5055 Married/Single (M or S) M Social Security Number 031-11-3456 Number of exemptions 4 Position Production Manager Pay Rate $35,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Avery TowleCharlie LongMary ShangrawKristen LewisJoel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Avery Towle. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Avery Towle Hire Date 2/1/2019 Address 4011 Route 100 Date of Birth 7/14/1991 City/State/Zip Plymouth/VT/05102 Exempt/Nonexempt Nonexempt Telephone 802-967-5873 Married/Single (M or S) S Social Security Number 089-74-0974 Number of exemptions 1 Position Production Worker Pay Rate $12.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Charlie LongMary ShangrawKristen LewisJoel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Charlie Long. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Charlie Long Hire Date 2/1/2019 Address 242 Benedict Rd Date of Birth 3/16/1987 City/State/Zip S. Woodstock/VT/05002 Exempt/Nonexempt Nonexempt Telephone 802-429-3846 Married/Single (M or S) M Social Security Number 056-23-4593 Number of exemptions 2 Position Production Worker Pay Rate $12.50 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Mary ShangrawKristen LewisJoel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Mary Shangraw. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Mary Shangraw Hire Date 2/1/2019 Address 1901 Main St #2 Date of Birth 8/20/1994 City/State/Zip Bridgewater/VT/05520 Exempt/Nonexempt Nonexempt Telephone 802-575-5423 Married/Single (M or S) S Social Security Number 075-28-8945 Number of exemptions 1 Position Administrative Assistant Pay Rate $11.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Kristen LewisJoel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Kristen Lewis. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Kristen Lewis Hire Date 2/1/2019 Address 840 Daily Hollow Rd Date of Birth 4/6/1960 City/State/Zip Bridgewater/VT/05523 Exempt/Nonexempt Exempt Telephone 802-390-5572 Married/Single (M or S) M Social Security Number 076-39-5673 Number of exemptions 3 Position Office Manager Pay Rate $32,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Joel SchwartzToni PrevostiStudent Success Complete the Employee Information Form for Joel Schwartz. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Joel Schwartz Hire Date 2/1/2019 Address 55 Maple Farm Wy Date of Birth 5/23/1985 City/State/Zip Woodstock/VT/05534 Exempt/Nonexempt Exempt Telephone 802-463-9985 Married/Single (M or S) M Social Security Number 021-34-9876 Number of exemptions 2 Position Sales Pay Rate $24,000.00 / Year + Commission Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Toni PrevostiStudent Success Complete the Employee Information Form for Joel Schwartz. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Joel Schwartz Hire Date 2/1/2019 Address 55 Maple Farm Wy Date of Birth 5/23/1985 City/State/Zip Woodstock/VT/05534 Exempt/Nonexempt Exempt Telephone 802-463-9985 Married/Single (M or S) M Social Security Number 021-34-9876 Number of exemptions 2 Position Sales Pay Rate $24,000.00 / Year + Commission Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Student Success Complete the Employee Information Form for Toni Prevosti. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

EMPLOYEE EARNINGS RECORD Name Toni Prevosti Hire Date 2/1/2019 Address 10520 Cox Hill Rd Date of Birth 9/18/1967 City/State/Zip Bridgewater/VT/05521 Exempt/Nonexempt Exempt Telephone 802-673-2636 Married/Single (M or S) M Social Security Number 055-22-0443 Number of exemptions 5 Position Owner/President Pay Rate $45,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit