Required: Complete the payroll register for this pay period and update the Employee Earnings Record form for each employee with the corresponding information. 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. Child Care Assistance Life Insurance Long-Term (under $5,000 Flex- Employee Time annually) Millen Yes Yes No Educational (at 1% of Care Assistance annual Insurance Membership FSA ($4,000 salary ($15 per ($15 per (annual) annually) $ 500.00 Gym value) period) month) 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 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 for Prevosti Farms and Sugarhouse and includes work completed during the week of February 4-8. 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 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 22, 2019, 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, 2019, and check numbers will continue from prior payroll. The hours for the nonexempt employees are as follows: Hours worked Name Towle Hourly rate 2/4-2/8 $12.00000 35 hours Long $12.50000 40 hours Shangraw $11.00000 21 hours Success $18.68132 35 (You) hours Hours worked Name Hourly rate 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