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 $1-10($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.

$\backslash$table$[[,,$February$],[$Sunday$,$Monday,Tuesday Wednesday Thursday,Friday,Saturday,,,,$],[5,,,1,2,3,4,,],[12,13,7,8,9,10,11,,],[19,20,14,15,16,17,18,,],[26,27,21,22,23,24,25,,]]$

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: $$35,200(525)=$$$35,200260=$$$135,38462($rounded to five decimal points$)$ per day. Once you have a per$-$day rate, multiply it by the number of days worked. Exempt employee salary information is as follows:

$\backslash$table$[[$Name$,$Annual Salary,Notes$],[$Millen$,$$$35,200,],[$Lewis$,$$$32,200,]]$