The information for Best Sports Company, shown in the following chart, is available from Best Sports' time records and employees' individual earnings records for the pay period ended December 29. Earnings at Hours Name Worked End of Previous Week Federal Other Total Earnings Class. Income Tax Deductions Chang, C. 40 33,900.00 680.00 Sales 49.00 AR 80.00 Dugan, T. 42 38,270.00 2,841.00 Sales 487.03 UW 20.00 Fancher, K. 40 37,680.00 725.00 Sales 55.00 UW 25.00 Gannon, T. 40 33,245.00 660.00 Office 46.00 Jones, L. Lange, M. 40 37,789.00 750.00 Office 59.00 UW 25.00 40 117,000.00 2,100.00 Office 301.78 UW 35.00 Milton, D. 40 37,684.00 1,310.00 Sales 143.00 UW 20.00 Naylor, B. 40 37,499.00 720.00 Sales 55.00 Orton, A. Tiosha, J. 44 94,338.00 1,780.00 Sales 221.78 AR 70.00 42 48,120.00 1,065.00 Sales 106.00 UW 25.00 Taxable earnings for Social Security are based on the first $118,500. Taxable earnings for Medicare are based on all earnings. Taxable earnings for federal and state unemployment are based on the first $7,000. The company does not pay for overtime hours.