What did I do wrong here?

Problem 11-3A Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2017, are presented below Federal Income Tax Withholdings Employee Ben Abel Rita Hager Jack Never Sue Perez Hours Worked 40 41 Hourly Rate United Fund $15.00 16.00 13.00 13.00 $5.00 5.00 8.00 5.00 60.00 46 61.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 396, state unemployment taxes 5.4%, and federal unemployment 0.8%