Maria Garza”s regular hourly wage rate is $16, and she receives a wage of 1½ times the regular hourly rate for work in excess of 40 hours. During a March weekly pay period, Maria worked 42 hours. Her gross earnings prior to the current week were $6,000. Maria is married and claims three withholding allowances. Her only voluntary deduction is for group hospitalization insurance at $25 per week.

Instructions

(a)Compute the following amounts for Maria”s wages for the current week.

(1)Gross earnings.

(2)FICA taxes. (Assume a 7.65% rate on maximum of $110,100.)

(3)Federal income taxes withheld. (Use the withholding table in the text, page 535.)

(4)State income taxes withheld. (Assume a 2.0% rate.)

(5)Net pay.

(b)Record Maria”s pay.