The following salaried employees $of$ Mountain Stone Brewery $in$ Fort Collins, Colorado, are paid semimonthly. Some employees hav

union dues $or$ garnishments deducted from their pay. You $do$ not need $to$ complete the number $of$ hours.

Required:

Calculate their net pay using the percentage method for manual payroll systems with Forms $W-4$ from $2020or$ later $in$ Appendix $Cto$

determine federal income tax. Assume box $2is$ not checked for any employee. Include Colorado income tax $of4\mathrm{.}40$ percent $of$ taxab

pay. $No$ employee has exceeded the maximum FICA $limit.$

Note: Round your intermediate calculations and final answers $to2$ decimal places.