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Sunland Hardware has four employees who are paid on an hourly basis plus time - and - a - half for all hours worked in

Sunland 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 are presented below.
\table[[,\table[[Hours],[Worked]],\table[[Hourly],[Rate]],\table[[Federal],[Income Tax],[Withholdings]],\table[[Cumited],[Fund]],\table[[Earnings],[(Jan.1-Mar. 7)]]],[Ben Abel,40,$15,$?,$5,3,000],[Rita Hager,41,16,?,5,3,000],[Jack Never,44,13,60,8,3,000],[Sue Perez,46,13,61,5,3,000]]
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