The following salaried employees of Mountain Stone Brewery in Fort Collins, Colorado, are paid semimonthly. Some employees have union dues or garnishments deducted from their pay. Required: Calculate their net pay using the percentage method for manual payroll systems with Forms W-4 from 2020 or later in Appendix C to determine federal income tax. Assume box 2 is not checked for any employee. Include Colorado income tax of 4.55 percent of taxable pay. No employee has exceeded the maximum FICA limit. (Round your intermediate calculations and final answers to 2 decimal places.) Answer is not complete. Union Employee Filing Status, Dependents Garnishment Pay Dues per Period per Period Net Pay S. Bergstrom MJ-O $ 1,705 $ 50 1,274.20 C. Pare MJ-2 ( <17) $ 3,860 $ 120 L. Van der S-1 (Other) $ 3,585 $ 240 $ 75 Hooven S. Lightfoot MJ-O $ 3,210 $ 100