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: 2-3-2020
	1022 Forest School Road	DOB: 12-16-1982
	Woodstock, VT 05001	Position: Production Manager
	802-478-5055	PT/FT: FT, exempt
	SSN: 031-11-3456	M/S: Married/Joint
	401(k) deduction: 3%	Pay Rate: $35,000/year
	Section 125 deduction: $155.00	Dependents under 17: 3
		Dependents over 17: 1
		Step 4 information: none
A-Towle	Avery Towle	Hire Date: 2-3-2020
	4011 Route 100	DOB: 7-14-1991
	Plymouth, VT 05102	Position: Production Worker
	802-967-5873	PT/FT: FT, nonexempt
	SSN: 089-74-0974	M/S: Single
	401(k) deduction: 5%	Pay Rate: $12.00/hour
	Section 125 deduction: $100.00	Dependents under 17: 0
		Dependents over 17: 0
		Step 4 information: none
A-Long	Charlie Long	Hire Date: 2-3-2020
	242 Benedict Road S.	DOB: 3-16-1987
	Woodstock, VT 05002	Position: Production Worker
	802-429-3846	PT/FT: FT, nonexempt
	SSN: 056-23-4593	M/S: Married/Joint
	401(k) deduction: 2%	Pay Rate: $12.50/hour
	Section 125 deduction: $155.00	Dependents under 17: 2
		Dependents over 17: 0
		Step 4 information: none
B-Shang	Mary Shangraw	Hire Date: 2-3-2020
	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	M/S: Single
	401(k) deduction: 3%	Pay Rate: $11.00/hour
	Section 125 deduction: $100.00	Dependents under 17: 0
		Dependents over 17: 1
		Step 4 information: none
B-Lewis	Kristen Lewis	Hire Date: 2-3-2020
	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	M/S: Married/Joint
	401(k) deduction: 4%	Pay Rate: $32,000/year
	Section 125 deduction: $155.00	Dependents under 17: 2
		Dependents over 17: 1
		Step 4 information: none
B-Schwa	Joel Schwartz	Hire Date: 2-3-2020
	55 Maple Farm Way	DOB: 5-23-1985
	Woodstock, VT 05534	Position: Sales
	802-463-9985	PT/FT: FT, exempt
	SSN: 021-34-9876	M/S: Married/Joint
	401(k) deduction: 5%	Pay Rate: $24,000/year base plus
	Section 125 deduction: $100.00	3% commission per case sold
		Dependents under 17: 2
		Dependents over 17: 0
		Step 4 information: none
B-Prevo	Toni Prevosti	Hire Date: 2-3-2020
	820 Westminster Road	DOB: 9-18-1967
	Bridgewater, VT 05520	Position: Owner/President
	802-555-3456	PT/FT: FT, exempt
	SSN: 055-22-0443	M/S: Married/Joint
	401(k) deduction: 6%	Pay Rate: $45,000/year
	Section 125 deduction: $155.00	Dependents under 17: 3
		Dependents over 17: 2
		Step 4 information: none
B-Student	Student Success	Hire Date: 2-3-2020
	1644 Smitten Road	DOB: 1-1-1991
	Woodstock, VT 05001	Position: Accounting Clerk
	(555)-555-5555	PT/FT: Non-exempt
	SSN: 555-55-5555	M/S: Single
	401(k) deduction: 2%	Pay Rate: $34,000/year
	Section 125 deduction: $100.00	Dependents under 17: 0
		Dependents over 17: 0
		Step 4 information: none

The departments are as follows:

Department A: Agricultural Workers

Department B: Office Workers

Initial pre-tax deductions for each employee are as follows:

Name	Deduction
Thomas Millen	Insurance: $155/paycheck
	401(k): 3% of gross pay
	Marital Status: Married
Avery Towle	Insurance: $100/paycheck
	401(k): 5% of gross pay
	Marital Status: Single
Charlie Long	Insurance: $155/paycheck
	401(k): 2% of gross pay
	Marital Status: Married
Mary Shangraw	Insurance: $100/paycheck
	401(k): 3% of gross pay
	Marital Status: Single
Kristen Lewis	Insurance: $155/paycheck
	401(k): 4% of gross pay
	Marital Status: Married
Joel Schwartz	Insurance: $100/paycheck
	401(k): 5% of gross pay
	Marital Status: Married
Toni Prevosti	Insurance: $155/paycheck
	401(k): 6% of gross pay
	Marital Status: Married
Student Success	Insurance: $100/paycheck
	401(k): 2% of gross pay
	Marital Status: Single

The first day of work for Prevosti Farms and Sugarhouse for all employees is February 3, 2020. February 7 is the end of the first pay period for Prevosti Farms and Sugarhouse and includes work completed during the week of February 3-7. Using the payroll register, compute the employee gross pay and net 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 per company policy. 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 this pay period. 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. Federal withholding tax should be computed using the wage-bracket tables in Appendix C. State withholding tax for Vermont is computed at 3.35 percent of taxable wages (i.e., gross pay less pre-tax deductions).The same deductions are allowed for state as for federal.

February 21, 2020, is the end of the final pay period for the month. Schwartz has sold $7,500 of product during this pay period at a 3 percent commission. Pay will be disbursed on February 26, 2020, and check numbers will continue from prior payroll.

The hours for the nonexempt employees are as follows:

Name	Hourly rate	Hours worked 2/32/7
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 2/10-2/21
Towle	$ 12.00000	80 hours
Long	$ 12.50000	70 hours
Shangraw	$ 11.00000	42 hours
Success (You)	$ 18.68132	71 hours

Required: Complete the payroll register for this pay period and update the Employee Earnings Record form for each employee with the corresponding information. The Step -2 of Form W-4 is unchecked. 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. Ensure to input an hourly rate for each employee (including those that are salaried) that is rounded to 5 decimal places.

Benefit-related payroll deductions 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

Complete this question by entering your answers in the table below. Register Payroll 020720 Payroll Register 022120 Thomas Millen Avery Towle Charlie Long Shangraw Mary Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the payroll register form for the pay period ending February 7th 2020 for each employee with the corresponding information. (Round your answers for "Hourly Rate" or "Period Wage" to 5 decimal places. Round all other intermediate computations an Company Name: Prevosti Farms and Sugarhouse P/R End Date Check Date 2/7/2020 2/12/2020 Name Filing Status Dependents Hourly Rate or Period Wage No. of Regular Hours No. of Overtime Hours No. of Holiday Hours Commissions Gross Earnings 401(K) Section 125 Taxable Wages for Federal W/H Taxable Wages for FICA Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success MJ S vi MJ S vu MJ MJ MJ S Totals 0.00 $ $ 0.00 $ 0.00 $ 0.00 $ $ 0.00 S 0.00 Name Gross Earnings Taxable Wages for Federal W/H Taxable Wages for FICA Federal WIH Tax Social Security Tax Medicare WIH Tax State W/H Tax Total Deductions Net Pay Check No. 6628 Thomas Millen Avery Towle 6629 Charlie Long 6630 Mary Shangraw Kristen Lewis Joel Schwartz 6631 6632 6633 6634 Toni Prevosti Student Success 6635 Totalss 0.00 $ 0.00 $ 0.00 $ $ 0.00 $ 0.00 $ $ 0.00 $ 0.00 $ 0.00 $ $ 0.00 Complete this question by entering your answers in the table below. Payroll Register 020720 Payroll Register 022120 Thomas Millen Mary Avery Towle Charlie Long Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Update the Employee Earnings Record form for Thomas Millen with the corresponding information. (Round your answers for "Hourly Rate" or "Period Wage" to 5 decimal places. Round all other intermediate computations and fi EMPLOYEE EARNINGS REGISTER Name Hire Date 2/3/2020 3 Date of Birth 1 Thomas Millen 1022 Forest School Road Woodstock, VT 05001 802-478-5055 Address City/State/Zip Telephone Social Security Number 12/16/1982 Production Manager Married none Dependent child