The company has the following departments:

Department A: Agricultural Workers

Department B: Office Workers

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$).$ Compute the employee gross pay using $40$ 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 per company policy. The other hourly employees receive overtime pay when they work more than $40$ hours in one week. Joel Schwartz has made $$5,200$ in case sales at a $3$ percent commission rate during this pay period. Remember that the employees are paid biweekly. The pay frequency for federal income tax purposes is biweekly. For nonexempt employees, over $64$ hours $(8$ days at $8$ hours per day, except Shangraw who works $4$ hours per day$)$ in the first payroll will be overtime.

February

Sunday Monday Tuesday Wednesday Thursday Friday Saturday

$1234$

$567891011$

$12131415161718$

$19202122232425$

$262728$

When determining the amount an exempt employee receives for partial weeks, take their salary divided by the number of weeks times days worked. Annual salary: $$36,000-$: $(52\backslash$times $5)=$ $$36,000-$: $260=$ $$138\mathrm{.}46154($rounded to five decimal points$)$ per day. Once you have a per$-$day rate, multiply it by the number of days worked. Exempt employees pay information is as follows:

Name Annual Salary Notes

Millen $ $36,0000$

Lewis $ $32,6000$

Schwartz $ $32,500$ plus $3\%$ commission on sales

Prevosti $ $46,4000$

The hours for the nonexempt employees are as follows:

Name Hourly rate Hours worked $2/12/10$

Towle $ $15\mathrm{.}4000064$ hours

Long $ $15\mathrm{.}2000066$ hours

Shangraw $ $15\mathrm{.}2000032$ hours

Success $($You$)$ $ $16\mathrm{.}5384665$ hours

Name Hourly rate Hours worked $2/11-2/24$

Towle $ $15\mathrm{.}4000083$ hours

Long $ $15\mathrm{.}2000080$ hours

Shangraw $ $15\mathrm{.}2000042$ hours

Success $($You$)$ $ $16\mathrm{.}5384681$ hours

Although the company has already established medical and retirement plan benefits, Toni Prevosti wants to consider other benefits to attract employees. As the company$$s accountant, you have been tasked with annotating employee earnings records with benefit elections for each employee. The following sheet contains details of employee choices. These costs are employer$-$paid and will take effect on the first pay period of March.

Multiply the employee's annual salary by $1$ percent to calculate the life insurance benefit. For example, if an employee earned $$50,000$ per year, the life insurance would be $$50,000\backslash$times $0\mathrm{.}01=$ $$500.$

Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.