Really need help with this. It's all part of one question. Thanks.

Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2017, are presented below Hours Worked 40 41 Hourly Rate $15.00 16.00 13.00 13.00 Federal Income Tax Withholdings United Fund Employee Ben Abel Rita Hager Jack Never Sue Perez $5.00 5.00 8.00 5.00 60.00 46 61.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%