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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

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: 2-1-2017
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: 2-1-2017
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: 2-1-2017
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: 2-1-2017
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: $10.50/hour
B-Lewis Kristen Lewis Hire Date: 2-1-2017
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: 2-1-2017
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 on Sales
B-Prevo Toni Prevosti Hire Date: 2-1-2017
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
B-Student Student Success Hire Date: 2-1-2017
1644 Smitten Road 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
401(k) deduction: 2% M/S: S
Pay Rate: $34,000/year

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 6, 2017. February 10 is the end of the first pay period for Prevosti Farms and Sugarhouse and includes work completed during the week of February 6-10. 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. 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 witholding tax for Vermont is computed at 3.55 percent of taxable wages (i.e., gross pay less pre-tax deductions).

February 24, 2017, 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 27, 2017, and check numbers will continue from prior payroll.

The hours for the nonexempt employees are as follows:

Name Hourly rate Hours worked 2/62/10
Towle $ 12.00000 35 hours
Long $ 12.50000 40 hours
Shangraw $ 10.50000 21 hours
Success (You) $ 18.68132 35 hours

Name Hourly rate

Hours worked 2/13-2/24

Towle $ 12.00000 80 hours
Long $ 12.50000 70 hours
Shangraw $ 10.50000 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. 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

image text in transcribedimage text in transcribed

Kegister 022417 Kegister 021017 Millen Avery lowle Cnarlie Long Shangraw Lewis Schwartzioni revost Success Update the Employee Earnings Record form for Mary Shangraw with the corresponding information. (Round "Hourly Rate" to 5 decimal places. Round all other intermediate EMPLOYEE EARNINGS RECORD 2/1/2017 8/20/1994 Nonexempt Mary Shangraw 1901 Main St #2 BridgewaterT/05520 802-575-5423 075-28-8945 Administrative Assistant Name Address City/State/Zip Telephone Social Security Number Position Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions Pay Rate (Hourly, Yearly, Yearly+ Commission) $10.50/hour Child Care No Total Hours Period Ended Worked (Reg.Reg. Pay Flex-time FSA amount $200.00 Educ. Assist. Life Ins. Long-tem care No Gym No Yes No es .. 401(k) Holiday Pay Commissions Gross Pay Insurance Child Care FSA 2/10/2017 2/24/2017 210.00 S 420.00 10.50 220.50 420.00 42 S Period Ended axable Pay Taxable P 2/10/2017 2/24/2017 Federal Income Social Security lax YTD Net Medicare State Income Tax Gym Total Deductions Net Pay Federal lax er kegister 022417 Millen Avery iowie unarie Long Kegister Lewis Schwartz 1oni Prevost 021017 Complete the payroll register form for the pay period ending February 10th 2017 for each employee with the corresponding information. (Round your answers for "Hourly R numbers.) PIR End Date Company Name Prevosti Farms and Sugarhouse 2/10/2017 Check Date 2/13/2017 # of | Hourly Rate # of Regular | Hours | # of Overtime | # of Holiday |Commissions |Earning WH|Hourly Rate | Insurance Child Care FSA Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success 19.23077 $ 673.08 S 420.00 S 531.25 S 225.75 S 615.38 S 611.54 $ 865.38 S 653.85 S 20.19 S 21.00 10.63 S 35 5.31 12.50000 10.50000 17.58242 3.18681 24.72527 18.68000 35 24.62 S 30.58 S 50.00 35 8.65 13.08 4.596.23 S 17878 S 35.22 Totals Federal W/H Name Wages for Wages for Federal W/H FICA Garnishment United Way Gym Security Tax Security Tax wcareState WH Earning Dedu Tax WH S 15.00 S 15.00 S 15.00 Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevost Student Success $673.08 420.00 531.25 225.75 615.38 611.54 865.38 653.85 15.00 S 15.00 S 15.00 S 15.00 00000 S Totals 4,596.23 $ 0.00S15.00 S 90.00 S Kegister 022417 Kegister 021017 Millen Avery lowle Cnarlie Long Shangraw Lewis Schwartzioni revost Success Update the Employee Earnings Record form for Mary Shangraw with the corresponding information. (Round "Hourly Rate" to 5 decimal places. Round all other intermediate EMPLOYEE EARNINGS RECORD 2/1/2017 8/20/1994 Nonexempt Mary Shangraw 1901 Main St #2 BridgewaterT/05520 802-575-5423 075-28-8945 Administrative Assistant Name Address City/State/Zip Telephone Social Security Number Position Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions Pay Rate (Hourly, Yearly, Yearly+ Commission) $10.50/hour Child Care No Total Hours Period Ended Worked (Reg.Reg. Pay Flex-time FSA amount $200.00 Educ. Assist. Life Ins. Long-tem care No Gym No Yes No es .. 401(k) Holiday Pay Commissions Gross Pay Insurance Child Care FSA 2/10/2017 2/24/2017 210.00 S 420.00 10.50 220.50 420.00 42 S Period Ended axable Pay Taxable P 2/10/2017 2/24/2017 Federal Income Social Security lax YTD Net Medicare State Income Tax Gym Total Deductions Net Pay Federal lax er kegister 022417 Millen Avery iowie unarie Long Kegister Lewis Schwartz 1oni Prevost 021017 Complete the payroll register form for the pay period ending February 10th 2017 for each employee with the corresponding information. (Round your answers for "Hourly R numbers.) PIR End Date Company Name Prevosti Farms and Sugarhouse 2/10/2017 Check Date 2/13/2017 # of | Hourly Rate # of Regular | Hours | # of Overtime | # of Holiday |Commissions |Earning WH|Hourly Rate | Insurance Child Care FSA Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success 19.23077 $ 673.08 S 420.00 S 531.25 S 225.75 S 615.38 S 611.54 $ 865.38 S 653.85 S 20.19 S 21.00 10.63 S 35 5.31 12.50000 10.50000 17.58242 3.18681 24.72527 18.68000 35 24.62 S 30.58 S 50.00 35 8.65 13.08 4.596.23 S 17878 S 35.22 Totals Federal W/H Name Wages for Wages for Federal W/H FICA Garnishment United Way Gym Security Tax Security Tax wcareState WH Earning Dedu Tax WH S 15.00 S 15.00 S 15.00 Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevost Student Success $673.08 420.00 531.25 225.75 615.38 611.54 865.38 653.85 15.00 S 15.00 S 15.00 S 15.00 00000 S Totals 4,596.23 $ 0.00S15.00 S 90.00 S

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