The next few questions are based on the monthly payroll record of Division S and Agency A (see below). Refer to the following facts when answering questions.

All Agency A employees are paid biweekly on the 5th (for wages earned during the payperiod of the previous month's 16 through month end) and the 20th (for wages earned during the payperiod of the 1st through 15).

Overtime is paid at the rate of 1 times regular salary. Monthly deductions remain the same percentage of gross earnings. For instance, an employee whose regular salary is $1000 has 10% or $100 withheld for federal taxes. If the same employee earns $200 in overtime, his federal tax deduction would be $120, or 10% of $1200.

In converting monthly salaries to hourly rates, compute on the basis of 173.33 working hours in a month.

1. If Sams miscellaneous deduction is $12.78 per pay period, how much take home pay does he earn per 8 hour day?
2. Joe worked 14 hours of overtime one month. His gross earnings for that month would be:
3. Marias overtime earnings for the year 1986 were as follows:

January - $57.17; July- $114.30

February - $123.82; August- $171.45

March- -0-; September- $38.10

April - $228.60; October- $142.87

May- $19.05; November- $219.07

June- S85.72; December. $76.20

How many hours of overtime did Maria work in 1986?

\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & \multicolumn{2}{|c|}{ Division S } & & & & & \\ \hline & & \multicolumn{2}{|c|}{ Agency A } & & & & & \\ \hline & \multicolumn{5}{|c|}{ Monthly Payroll } & & & \\ \hline & & \multirow{5}{*}{\multicolumn{2}{|c|}{RegularGrossMonthlySalary}} & & & & & \\ \hline & & & & \multirow{2}{*}{\multicolumn{5}{|c|}{ Monthly Deudction from Gross }} \\ \hline & & & & & & & & \\ \hline \multirow[t]{2}{*}{ Employee } & Title & & & & ederal Tax & & ate Tax & Misc. \\ \hline & & & & & & & & \\ \hline Sam & Supervisor & $ & 3,120 & $ & 624.00 & $ & 156.00 & \\ \hline Cat & Manager & $ & 4,008 & & & $ & 240.48 & $600.00 \\ \hline Joe & Analyst & $ & 2,884 & $ & 432.60 & & & $14.17 \\ \hline Mike & Supervisor & $ & 3,615 & & & $ & 216.90 & $39.15 \\ \hline Maria & Tech & $ & 2,202 & & 315.00 & $ & 95.00 & \\ \hline Tony & Clerk & $ & 1,317 & $ & 130.00 & & & $54.00 \\ \hline Tom & Secretary & $ & 1,847 & $ & 250.00 & & & \\ \hline Jerry & Tech & $ & 2,089 & $ & 301.00 & $ & 146.23 & $25.25 \\ \hline Ron & Analyst & $ & 2,762 & & & $ & 126.00 & $98.10 \\ \hline April & Director & $ & 4,536 & $ & 695.00 & $ & 241.31 & \\ \hline Jon & Tech & $ & 2,154 & $ & 333.77 & $ & 193.00 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & \multicolumn{2}{|c|}{ Division S } & & & & & \\ \hline & & \multicolumn{2}{|c|}{ Agency A } & & & & & \\ \hline & \multicolumn{5}{|c|}{ Monthly Payroll } & & & \\ \hline & & \multirow{5}{*}{\multicolumn{2}{|c|}{RegularGrossMonthlySalary}} & & & & & \\ \hline & & & & \multirow{2}{*}{\multicolumn{5}{|c|}{ Monthly Deudction from Gross }} \\ \hline & & & & & & & & \\ \hline \multirow[t]{2}{*}{ Employee } & Title & & & & ederal Tax & & ate Tax & Misc. \\ \hline & & & & & & & & \\ \hline Sam & Supervisor & $ & 3,120 & $ & 624.00 & $ & 156.00 & \\ \hline Cat & Manager & $ & 4,008 & & & $ & 240.48 & $600.00 \\ \hline Joe & Analyst & $ & 2,884 & $ & 432.60 & & & $14.17 \\ \hline Mike & Supervisor & $ & 3,615 & & & $ & 216.90 & $39.15 \\ \hline Maria & Tech & $ & 2,202 & & 315.00 & $ & 95.00 & \\ \hline Tony & Clerk & $ & 1,317 & $ & 130.00 & & & $54.00 \\ \hline Tom & Secretary & $ & 1,847 & $ & 250.00 & & & \\ \hline Jerry & Tech & $ & 2,089 & $ & 301.00 & $ & 146.23 & $25.25 \\ \hline Ron & Analyst & $ & 2,762 & & & $ & 126.00 & $98.10 \\ \hline April & Director & $ & 4,536 & $ & 695.00 & $ & 241.31 & \\ \hline Jon & Tech & $ & 2,154 & $ & 333.77 & $ & 193.00 & \\ \hline \end{tabular}