Deck 5: Payroll

Question 1

Chris Gabarkowitz worked 40 hours straight time and 5 hours overtime at an hourly rate of $18.58. Which is her gross earnings if she earns time and one-half for overtime?

A) $743.20
B) $882.55
C) $929.20
D) $1,254.15

Answer 1

B

Question 2

Lewis is single with one allowance. He has gross weekly earnings of $525.00. He can deduct $70.19 from his gross earnings for the allowance. Use the percentage method table to find the amount of weekly federal income tax withheld.

A) $38.22
B) $46.62
C) $74.42
D) $84.95

Answer 2

B

Question 3

Attus Nasos is married with five allowances. He has gross weekly earnings of $1,175. For each withholding allowance, he can deduct $70.19 from his gross earnings. Use the percentage method table to find the amount of weekly federal income tax withheld.

A) $52.96
B) $73.66
C) $70.19
D) $123.60

Answer 3

B

Question 4

Ramona worked 37 hours last week. She earns $11.79 an hour, so she earned $436.23.

Question 5

Raj lives in a state where there is a 3.75% state tax. If Raj's gross earnings last week were $675.39, how much state income tax was withheld?

A) $125.33
B) $55.33
C) $25.33
D) $24.90

Question 6

Terrence worked as a lifeguard 23 hours last week. If he earns $9.95 an hour, how much did he make?

Question 7

Roberta Parke recently got hired as a mechanical engineer. Her annual salary is $62,850. How much will she earn biweekly?

A) $5,237.00
B) $2,618.75
C) $2,417.31
D) $1,208.65

Question 8

Kermit Jacobs is married with 5 allowances. His weekly gross earnings are $1,050.00. He has $56.92 withheld for medical insurance, which are pre-tax dollars. Kermit also contributes $125 in pre-tax dollars each paycheck to a 401k. According to the tax table, he should pay $43 in federal taxes. If Kermit also has 6.2% in Social Security and 1.45% in Medicare taxes withheld, what is his net pay?

A) $868.08
B) $825.08
C) $758.67
D) $749.11

Question 9

Ron Woerner works in a factory. He is paid $7.50 for each item he assembles with a guaranteed minimum of $150 a day. In the last 5 days, he has assembled the following number of items: 19, 21, 23, 17, and 20. What are his gross earnings for the week?

A) $650
B) $680
C) $750
D) $780

Question 10

Mrs. Thomson had gross earnings of $1,345.90 last week. Compute the total amount she paid in Social Security and Medicare taxes using 6.2% and 1.45% respectively.

A) $105.97
B) $102.97
C) $83.45
D) $19.52

Question 11

A payroll clerk is calculating the amount that the company should send to the IRS. For one employee's paycheck, the federal income tax withheld is $43.24, the Social Security tax is $31.00, and the Medicare tax withheld is $7.25. How much should be sent for this employee?

A) $119.74
B) $88.74
C) $81.49
D) $473.74

Question 12

Song Lee earns a weekly salary of $775 plus 17% commission on net sales over $2,000. Her total sales last week were $5,483.92 with no returned sales. Rounded to the nearest cent, what are Song Lee's gross earnings for the week?

A) $595.27
B) $775.00
C) $1,170.72
D) $1,367.27

Question 13

Erwin works as a plumber. He earns $37.00 an hour plus time and one-half for overtime on the weekdays. On the weekend, he earns double time. Last week, Erwin worked 40 hours of straight time, 7 hours of weekday overtime, and 10 hours over the weekend. How much did Erwin earn last week?

A) $1,868.50
B) $1,998.00
C) $2,608.50
D) $2,409.00

Question 14

Kenya earns a biweekly salary of $575 plus 13.5% commission on net sales over $1,500. Her total sales in the past week were $1,968.00 with $105.00 in returned sales. Her total sales the week before were $2,245.91 with $256.90 in returned sales. What is Kenya's gross earnings for the two-week period?

A) $892.52
B) $568.88
C) $362.31
D) $317.52

Question 15

Xavier has a job stocking groceries. He earns $7.86 an hour. If he worked 74 hours straight time last month, how much did he earn?

A) $157.20
B) $314.40
C) $471.60
D) $581.64

Question 16

Monica earns $1,250 each week. She lives in a state with a state income tax. If Monica had $35.63 taken out of her check in state tax last week, what is the state income tax rate to the nearest hundredth percent?

A) 4.05%
B) 3.37%
C) 3.36%
D) 2.85%

Question 17

Juanita Gonzalez works in an assembly plant. She is paid $0.60 for each item she assembles with a guaranteed minimum of $135 a day. In the last 3 days, she assembled 243, 217, and then 238 items. What are her gross earnings for the week?

A) $405.00
B) $423.60
C) $418.80
D) $523.60

Question 18

Michael Lewis earns $71,500 a year, so his semimonthly paychecks are $2,750.

Question 19

Nigel has a $43.89 deduction from his paycheck for medical insurance. This deduction is pre-tax, which means that he deducts $43.89 from any federal taxes that he owes.

Question 20

Josiah lives in a state with a state income tax. Last week, he earned $113.68. If Josiah had $4.38 taken out of his check in state tax, what is the state income tax rate to the nearest hundredth percent?

A) 4.05%
B) 3.95%
C) 3.90%
D) 3.85%

Question 21

Benji lives in a state with a 4.05% state tax. If Benji's gross earnings last week were $388.76, how much state income tax was withheld? Round to the nearest cent.

Question 22

Michael Anaston was recently hired as a landscaper. He will earn $22,650 annually. What is his monthly salary?

Question 23

Katelyn works from home assembling craft kits. She is paid $1.22 for each kit she assembles. In the last 5 days she assembled 110, 98, 87, 102, and 96 kits. What are her gross earnings for the week?

Question 24

The FICA or Federal Insurance Contributions Act provides retirement and __________ benefits to workers.

Question 25

Loretta is single with two allowances. Her gross earnings are $263.00 a week. Use the table to find the amount of weekly federal income tax withheld.

Question 26

Mary Ellen works at a produce market where she earns $6.75 an hour. Last week, she worked 6 hours overtime. If Mary Ellen is paid time and one-half for overtime, how much did she make for those 6 hours?

Question 27

Latina had gross earnings of $562.90 last week. Compute the amounts she paid in Social Security using 6.2% and Medicare using 1.45%.

Question 28

Mr. Griffin worked 40 hours straight time and 13 hours overtime at an hourly rate of $16.76. What are his gross earnings if he earns time and one-half for overtime?

Question 29

In the last four weeks, Case Janson has earned $1,333.00. Included in his pay are 8 hours of overtime at time and one-half. How much does Case earn per hour?

Question 30

As an electrician, Jason gets paid double time for any overtime hours. Last week, Jason worked 9.5 hours overtime. If he made $498.75 for those hours, what is Jason's straight time rate?

Question 31

Bhairav Nagesh is a computer programmer. Bhairav is paid an annual salary of $83,600 a year. What is his weekly salary?

Question 32

Jackson is married with four allowances. His gross earnings are $922 a week. Use the table to find the amount of weekly federal income tax withheld.

Question 33

The more withholding allowances that Rolanda claims, the ________ taxes are deducted from her paycheck.

Question 34

An accountant is calculating the amount to send to the IRS for an employee's taxes. For one particular employee who earned $613, the federal income tax withheld is $28. Social Security and Medicare taxes at 6.2% and 1.45% were also included. How much in all should be sent to the IRS for this employee?

Question 35

Social Security and Medicare taxes are collected from both the employee and the __________________, and then sent to the IRS.

Question 36

Tom Chambers had gross earning of $425.80 last week. Compute the total amount he paid in Social Security using 6.2% and Medicare using 1.45%.

Question 37

Harlan does payroll for a local deli. During tax season, he worked 11 hours of overtime. If Harland earns $12.90 an hour and is paid time and one-half for overtime, how much did he earn for those hours?

Question 38

McKenzie earns a weekly salary of $350 plus 21% commission on net sales over $750. Her total sales last week were $1,390.50 with $85 in returned sales. Rounded to the nearest cent, what are McKenzie's gross earnings for the week?

Question 39

Tony is married with 3 allowances. His weekly gross earnings are $976.00. He has $87.19 in pre-tax dollars withheld for medical insurance. According to the tax table, he should pay $51 in federal taxes. If Tony also has 6.2% in Social Security and 1.45% in Medicare withheld, what is his net pay?

Question 40

Tanya Benson is single with three allowances and has gross weekly earnings of $480.00. Use the table to find the amount of weekly federal income tax withheld.

Question 41

Maya Costello is married with two allowances. She has gross weekly earnings of $378.90. For each withholding allowance she can deduct $70.19 from her gross earnings. Use the percentage method table to find the amount of weekly federal income tax withheld.

Question 42

Ronald Brown is a bookkeeper for Telacom. He is calculating the amount to send to the IRS for an employee's taxes. For one particular employee who earned $928, the federal income tax withheld is $68. Social Security and Medicare taxes at 6.2% and 1.45% were also included. How much in all should be sent to the IRS for this employee?

Question 43

In the last two weeks, McKenzie earned $1,311. Included in her pay is 8 hours of overtime at time and one-half. How much does McKenzie earn per hour?

Question 44

Nigay earns a biweekly salary of $830 plus 11% commission on net sales over $5,000. His total sales in the past two weeks were $16,390 with $2,560 in returned sales. What are Nigay's gross earnings for the two-week period?

Question 45

Sue Raymore earns a weekly salary of $225 plus 23% commission on net sales over $1,500. Her total sales last week were $3,789 with $147.00 returned sales. What are Sue's gross earnings for the week?

Question 46

Kazuki Sato makes $46,835 annually as a maitre dé. What are his biweekly earnings?

Question 47

LeMonte earns $239.60 each week. He lives in a state with a state income tax. If LeMonte had $9.59 taken out of his check for state tax last week, what is the state income tax rate to the nearest hundredth percent?

Question 48

Manny is completing a payroll register for his business. One employee, Tomas Nigeria, is single with 4 allowances. Tomas's hourly rate is $13.45, and he earns time and one-half for overtime. This week, Tomas worked 40 hours of straight time and 7 overtime hours. Tomas has $87.25 withheld for medical insurance which is not taxed. According to the tax table, he should pay $25 in federal taxes. After 6.2% in Social Security and 1.45% in Medicare are withheld, what is Tomas's net pay?

Question 49

Tracy works from home entering data into the computer. She is paid $2.75 for each page she enters. In the past two weeks she has entered the following number of pages: 135, 187, 110, 213, and 161. What are her gross earnings?

Question 50

Mrs. Yung is completing a payroll register. One employee, Alice Kenta, is single with 2 allowances. Alice's hourly rate is $12.50 and she earns time and one-half for overtime. This week, Alice worked 40 hours of straight time and 4 overtime hours. Alice has $37.87 in pre-tax dollars withheld for medical insurance. According to the tax table, she should pay $38 in federal taxes. After 6.2% in Social Security and 1.45% in Medicare are withheld, what is Alice's net pay?