$[$The following information applies to the questions displayed below.$]$

Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff:

Employee Number Name and Address Payroll information

A$-$Mille Thomas Millen

$1022$ Forest School Road

Woodstock, VT $05001$

$802-478-5055$

SSN: $031-11-3456$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2022$

Date of Birth: $12-16-1992$

Position: Production Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$35,000$ per year

Dependents under $17$: $3$

Dependents over $17$: $1$

Step $4$ information: none

A$-$Towle Avery Towle

$4011$ Route $100$

Plymouth, VT $05102$

$802-967-5873$

SSN: $089-74-0974$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2022$

Date of Birth: $7-14-2001$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$15\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

A$-$Long Charlie Long

$242$ Benedict Road S$.$

Woodstock, VT $05002$

$802-429-3846$

SSN: $056-23-4593$

$401($k$)$ deduction: $2\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2022$

Date of Birth: $3-16-1997$

Position: Production Worker

Part Time or Full Time: Full Time, nonexempt

Marital Status: Married Filing Jointly

Pay Rate: $$15\mathrm{.}00$ per hour

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Shang Mary Shangraw

$1901$ Main Street number $2$

Bridgewater, VT $05520$

$802-575-5423$

SSN: $075-28-8945$

$401($k$)$ deduction: $3\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2022$

Date of Birth: $8-20-1980$

Position: Administrative

Assistant

Part Time or Full Time: Part Time, nonexempt

Marital Status: Single

Pay Rate: $$15\mathrm{.}00$ per hour

Dependents under $17$: $0$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Lewis Kristen Lewis

$840$ Daily Hollow Road

Bridgewater, VT $05523$

$802-390-5572$

SSN: $076-39-5673$

$401($k$)$ deduction: $4\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2022$

Date of Birth: $4-6-1991$

Position: Office Manager

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$32,000$ per year

Dependents under $17$: $2$

Dependents over $17$: $1$

Step $4$ information: none

B$-$Schwa Joel Schwartz

$55$ Maple Farm Way

Woodstock, VT $05534$

$802-463-9985$

SSN: $021-34-9876$

$401($k$)$ deduction: $5\%$

Section $125$ deduction: $$100$ Hire Date: $2-1-2022$

Date of Birth: $5-23-1993$

Position: Sales

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$32,000$ per year base plus

$3\%$ commission per case sold

Dependents under $17$: $2$

Dependents over $17$: $0$

Step $4$ information: none

B$-$Prevo Toni Prevosti

$820$ Westminster Road

Bridgewater, VT $05520$

$802-555-3456$

SSN: $055-22-0443$

$401($k$)$ deduction: $6\%$

Section $125$ deduction: $$155$ Hire Date: $2-1-2022$

Date of Birth: $9-19-1987$

Position: Owner or President

Part Time or Full Time: Full Time, exempt

Marital Status: Married Filing Jointly

Pay Rate: $$45,000$ per year

Dependents under $17$: $3$

Dependents over $17$: $2$

Step $4$ information: none

Student Success Student B$.$ Success

$1644$ Smitten Road

Woodstock, VT $05001$

$555-555-5555$

SSN: $555-55-5555$

Section $125$ deduction: $$100$ Hire Date: $2-1-2022$

Date of Birth: $1-1-2001$

Position: Accounting Clerk

Part Time or Full Time: Full Time, nonexempt

Marital Status: Single

Pay Rate: $$34,000$ per year

Dependents under $17$: $0$

Dependents over $17$: $0$

Step $4$ information: none

The departments are as follows:

Department A: Agricultural Workers

Department B: Office Workers

Part $1($Static$)$

The first day of work for Prevosti Farms and Sugarhouse for all employees is February $1,2022.$ February $4$ is the end of the first pay period and includes work completed during the week of February $14.$ Compute the employee gross pay, using $40$ hours as the standard work week 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 $$5,000$ 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 four days of work, but the pay frequency for federal income tax purposes is biweekly. For nonexempt employees, over $32$ hours in the first week will be overtime.

Exempt employees pay information is as follows:

Name Annual Salary First Payroll Notes: Notes

Millen $ $35,000($Annual $-$: $26)\backslash$times $(4-$: $10$ days$)$

Lewis $ $32,000($Annual $-$: $26)\backslash$times $(4-$: $10$ days$)$

Schwartz $ $32,000($Annual $-$: $26)\backslash$times $(4-$: $10$ days$)$ plus $3\%$ commission on sales

Prevosti $ $45,000($Annual $-$: $26)\backslash$times $(4-$: $10$ days$)$

The hours for the nonexempt employees are as follows:

Name Hourly rate Hours worked $2/12/4$

Towle $ $15\mathrm{.}0000032$ hours

Long $ $15\mathrm{.}0000033$ hours

Shangraw $ $15\mathrm{.}0000$