The San Bernardino County Fair hires about 95 people during fair time. Their wages range from $5.30 to $7.30. California has a state income tax of 9%. Sandy Denny earns $7.30 per hour; George Barney earns $5.30 per hour. They both worked 40 hours this week. Both are married; however, Sandy claims 2 exemptions and George claims 1 exemption. Assume a rate of 6.2% on $118,500 for Social Security and 1.45% for Medicare.

a. What is Sandys net pay after FIT (use the Table 7.1 and Table 7.2), Social Security tax, state income tax, and Medicare have been taken out? (Round your answer to the nearest cent.)

b. What is Georges net pay after the same deductions? (Round your answer to the nearest cent.)

c. How much more is Sandys net pay versus Georges net pay? (Round your answer to the nearest cent.)

TABLE 7.1

payroll period ........................... one withholding allowance

weekly.....$76.90

biweekly .....153.80

semimonthly........166.70

monthly.........333.30

quarterly......1000.00

semiannually.......2,000.00

annually........4,000.00

daily or misc.(each day of payroll period)......15.40

TABLE 7.2

married person- weekly payroll period

if the amount of wages(after subtracting withholding allowance) is :

Not over 165.................. the amount of income tax to withhold is $0.

Over- But not over- of excess over-

$165 -520..... $0.00 plus 10% -165

520 -1,606.....35.50 plus 15% -520

1,606 - 3,073 ......198.40 plus 25% -1,606

3,073 -4,597........565.15 plus 28% -3,073

4,597 -8,079.......991.87 plus 33% -4,597

8,079 -9,105.......2,140.93 plus 35% -8,079