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

$1022$ Forest School Road

Woodstock, VT $05001$

$802-478-5055$

SSN: $031-11-3456$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$155\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $12-16-1992$

Position: Production Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$36,900$ per year

Dependents under $17$: $3$

Dependents over $17$: $1$

Step $4$ information: none

A$-$Towle

Avery Towle

$4011$ Route $100$

Plymouth, VT $05102$

$802-967-5873$

SSN: $089-74-0974$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $7-14-2001$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$19\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

A$-$Long

Charlie Long

$242$ Benedict Road

S$.$ Woodstock, VT $05002$

$802-429-3846$

SSN: $056-23-4593$

$401($k$)$ deduction: $2\%$

Section $125$ deduction: $$155\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $3-16-1997$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Married Filing Jointly

Pay Rate: $$19\mathrm{.}00$ per hour

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Shang

Mary Shangraw

$1901$ Main Street number $2$

Bridgewater, VT $05520$

$802-575-5423$

SSN: $075-28-8945$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$100\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $8-20-1980$

Position: Administrative Assistant

Part Time or Full Time: Part Time, nonexempt

Marital Status: Single

Pay Rate: $$16\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Lewis

Kristen Lewis

$840$ Daily Hollow Road

Bridgewater, VT $05523$

$802-390-5572$

SSN: $076-39-5673$

$401($k$)$ deduction: $4\%$

Section $125$ deduction: $$155\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $4-6-1991$

Position: Office Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$33,900$ per year

Dependents under $17$: $2$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Schwa

Joel Schwartz

$55$ Maple Farm Way

Woodstock, VT $05534$

$802-463-9985$

SSN: $021-34-9876$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $5-23-1993$

Position: Sales

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$33,900$ per year base plus $3\%$ commission per case sold

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Prevo

Toni Prevosti

$820$ Westminster Road

Bridgewater, VT $05520$

$802-555-3456$

SSN: $055-22-0443$

$401($k$)$ deduction: $6\%$

Section $125$ deduction: $$155\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $9-19-1987$

Position: Owner or President

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$46,900$ per year

Dependents under $17$: $3$

Dependents over $17$: $2$

Step $4$ information: none

Student Success

Student B$.$ Success

$1644$ Smitten Road

Woodstock, VT $05001$

$(555)555-5555$

SSN: $555-55-5555$

Section $125$ deduction: $$100\mathrm{.}00$

Hire Date: $2-1-2023$

Date of Birth: $1-1-2001$

Position: Accounting Clerk

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$35,900$ per year

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

The company has the following departments:

Department A: Agricultural Workers

Department B: Office Workers

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

Name Deduction

Millen

Insurance: $$155\mathrm{.}00$ per paycheck

$401($k$)$: $3\%$ of gross pay

Towle

Insurance: $$100\mathrm{.}00$ per paycheck

$401($k$)$: $5\%$ of gross pay

Long

Insurance: $$155\mathrm{.}00$ per paycheck

$401($k$)$: $2\%$ of gross pay

Shangraw

Insurance: $$100\mathrm{.}00$ per paycheck

$401($k$)$: $3\%$ of gross pay

Lewis

Insurance: $$155\mathrm{.}00$ per paycheck

$401($k$)$: $4\%$ of gross pay

Schwartz

Insurance: $$100\mathrm{.}00$ per paycheck

$401($k$)$: $5\%$ of gross pay

Prevosti

Insurance: $$155\mathrm{.}00$ per paycheck

$401($k$)$: $6\%$ of gross pay

Success

Insurance: $$100\mathrm{.}00$ per paycheck

$401($k$)$: $2\%$ of gross pay

The first day of work for Prevosti Farms and Sugarhouse for all employees is February $1,2023.$ February $10$ is the end of the first pay period and includes work completed during the week of February $110($weekdays only$).$ Using the payroll register, compute the employee gross pay using $40$ hours as the standard workweek for all employees except Mary Shangraw, who works $32$ hours per week and receives overtime for any time worked past that point per company policy. The other hourly emplo