Gracie

Arlo is a cook at a local restaurant and earns $11.20 per hour Arlo occasionally serves as the crew chief which received additional Pau of $3.00 per hour during a biweekly pay period Arlo had the following time data Cook: 80 hours including 8 hours overtime crew chief: 13 hours Arlos gross pay for the period would be

$1,125.40

sterling is a salary nonexempt worker who earns $54,500 per year for a 40 hour work week during a weekly pay period the employer uses the hundredth hour method to compute overtime pay what is sterlings gross pay for the week

$1,142.40

lennon a salaried nonexempt employee earns a salary of $52,750 for a standard 45 hour work week and is paid weekly during a weekly period lee non worked 4 hours of overtime the gross pay for the week would be

$1,149.68

Darby works in the warehouse for a company and receives $15.45 per hour Darby occasionally works in the quality assurance department as a receiving clerk and receives 15% differential for hours worked there during a two week pay period Darby worked 72 hours in the warehouse and 12 hours in the QA department Darby worked all overtime hours in the warehouse the standard work week is 40 hours what is Darby's gross pay for the pay period

$1,356.51

Quinn is an employee of caribbean imports his company car is a 2022 Toyota Prius LXE with a fair market value of $30,000 and a lease value of $8,250 according to publication 15-b during the year Quinn drove 36,953 miles of which 6,822 were for personal use the car was available for use on 250 of the days during the year all gasoline was provided by the employer and is charged back to Quinn at $0.0585 per mile what is the amount the company car fringe benefit that will appear on Quinn's W-2 using the lease value rule

$1,442.28

jules is an employee who is required to be on call at the employer's site once per month for 8 hours Jules earns a salary of $38,000 per year for a 375 hour work week and is paid biweekly what is Julie's gross pay for a pay period that include on call time

$1,617.44

rox is an exempt employee whose annual pay $53,600 for 40 hours per week during a two week period company employees were given a 2 day holiday what is Rox's regular pay and holiday pay for the period

$1,649.23; $412.31

jagger is a nonexempt employee at beryl companies and works in both the manufacturing and design departments jagger is paid biweekly and he earns $19 per hour int he manufacturing department and $25.50 per hour in the design department during the most recent biweekly pay period jagger worked a total of 89 hours 20 of which were in the design department al overtime was int he manufacturing department what is jagger's gross pay

$1,926.50

lux is a college professor who earns an annual salary of $45,000 lux performs an additional function as a tutor in the student center for which the pay is $27 per hour during a biweekly pay period lux worked 7.5 hours int he student center what is lux's gross pay for the period

$1,933.27

Reese 18 years of age is an hourly worker int heir college's bookstore in New Hampshire Reese works 25 hours during a two week pay period in the second month of work for the bookstore the minimum gross pay that Reese may receive for that two week period is

$106.25

Finley is a salary nonexempt worker who earns $28,950 per year and has a standard 45 hour work week what is the hourly rate

$12.37

grey is a piece rate worker who creates custom molds for a ceramics manufacturer during a 35 hour workweek grey created 18 molds at a piece rate of $27.95 per mold grey's hourly rate during the work week is

$14.37

Xen us a real-estate sales person whose compensation is commission only Xen earns a 3% commission on the sale price of each house that she sells and receives 1.5% commissions at the end of each month (the broker retains the rest per the employment agreement) during June Xen sold five houses totaling $1,035,970 what is the gross pay for the month of july

$15,539.55

Oakley is a government employee who is provided a car for commuting and other work related purposes only in the last calendar year Oakley's commute is 24 miles each way of r220 days what is the amount of the company car fringe benefit that will appear on Oakley's W-2

$15,840

trinity is a piece rate worker who earns $11.35 per completed unit during a 35 hour work week trinity completed 48 units what is trinity's hourly rate

$15.57 per hour

Lincoln is a full time student at an automotive repair vocational school Lincoln works for a local car repair garage and works 30 hours per week the minimum wage is the same as the federal minimum wage Lincoln gross pay per week

$163.13

Beckett is in the second month of work for her employer Beckett is 18 years of age the working hours, computed on a quarter hour basis were as follows for the current weekly pay period Beckett receives the minimum wage according to the 1996 FLSA amendment what is the gross pay for the week using actual hours

$170

Taylor is a salary exempt worker who earns $48,680 per year for a 35 hour work week during a semi monthly pay period Taylor worked 65 hours what is the gross pay

$2,028.33

Wyatt is a sales person who receives an annual salary of $24,000 paid semi monthly plus commissions of 5% of the retail price of each unit heh sells, paid on the final pay date of the month during his first month of employment Wyatt sold four units of a total retail price of $7,000 and requested a 5% draw against his $15,000 monthly minimum sales in accordance with his employment agreement how much should Wyatt receive in his gross pay for the end of his first month

$2,100

aspen is a salaried nonexempt employee who earns $47,500 per year during a biweekly pay period aspen worked 78 hours the company's standard work week is 35 hours what is aspen's gross pay for the period

$2,140.11

during his first month of employment Haskell took a draw of 5% against his minimum sales amount of $15,000 in monthly sales that must be deducted from his pay during the first month that he reaches his minimum sales amount. he receives $24,000 annually in base salary plus a 5% commission on his sales. He receives his base salary on a semi monthly basis and receives his commission son the final pay date of each month during his second month of employment Haskell sold $40,000 of equipment what is Haskells gross pay for the end of the second month employment

$2,250.00

Terry is a salaried nonexempt employee who earns annually $48,750 for a 35 hour work week the is paid semi monthly Terry is occasionally on call for his employer during the on call time Terry is required to be available for phone calls and must have internet access but is otherwise able to pursue personal interests company policy allows for four hours of regular pay for each day that the employee is on call how much should terry's gross pay be for a pay period with three days on call

$2,352.68

august is a weeding cake designer who earns $250 per completed cake august earns the federal minimum wage (7.25 per hour) for nonproductive time during a 40 hour work week during a weekly pay period august worked 45 hours 4 of which were nonproductive time and completed 10 cakes what is august's gross pay

$2,529

Rory is compensated using a salary plus commission basis for completed work Rory's annual base salary is $24,000 during a semi monthly pay period Rory made $38,500 in sales and receives a 4% commission Rory's gross pay for the semi monthly period is

$2,540

Remington is a regional supervisor who earns a base salary of $42,000 per year plus a 3% commission on all service contracts they sell to existing customers the company pays salaries on a semi monthly basis and contract commissions on a quarterly basis as of June 30th Remington had made $27,650 in contract sales for the third quarter what will be the gross pay on her next pay date

$2,579.50

river is a salary exempt worker who earns $72,630 per year for a 45 hour work week during a biweekly pay period river worked 105 hours what is the gross pay

$2,793.46

contributions to FSAs in excess of what annual amount (as of 2022) are treated as taxable income

$2,850

Ziv is an inside sales person who earns a base annual salary of $39,000 plus a 5% commission on total sales that he makes during the pay period during a biweekly period Ziv made $27,500 in sales what is Ziv's gross pay for the period

$2,875

Kendall earns a salary of 37,550 per year as a nonexempt employee with a 35 hour standard work week what is the hourly rate

$20.63 per hour

Carter is a salary nonexempt worker with a standard work week of 40 hours during the last weekly pay period they earned $105.98 in overtime pay for 5 hours overtime what is the annual salary

$29,392

Arrow is an outside sales person for a firm in Iowa arrow earns an 8% commission on all sales she makes during a one week pay period arrow made $3,650 in sales what is her gross pay how much does her employer need to contribute toward her pay to meet FLSA standards

$292; $0

Rebel is a salaried nonexempt employee who earns $36,950 annually, paid semi monthly plus a 1.5% commission on all regional sales, paid monthly on the first pay date of the following month during may the regional sales were $103,500 what was rebel's gross pay for the first half of june

$3,092.08

Rio works for a bakery as a cake decorator and receives a base annual salary of $30,000 (paid weekly) as well as a piece rate pay of $175 for decorating wedding cakes Rio's piece rate earnings are totaled on a monthly basis and are paid on the first pay date of the following month. During the month of June rio decorated 18 wedding cakes with a total retail value of $4,850 what is Rio's gross pay for the first week in July

$3,726.92

Morgan is a salary nonexempt employee who earns $37,400 for a standard 35 hour work week during a biweekly pay period Morgan worked 3.5 hours overtime what is the overtime hourly rate

$30.82 per hour

a nonexempt salaried worker who received $38,250 in annual compensation for a 35 hour standard work week has an overtime rate of

$31.52

Celyn ís a tipped employee in Idaho the minimum cash wage in Idaho its $3.35 per hour for a 40 hour work week the tip credit in Idaho is $3.90 per hour and tips are not included in overtime calculations during a one week period Ceyln worked 48 hours and earned $180 in tips what is Celyn gross pay

$354.20

Alexis is am inside sales person who earns an annual salary of $46,550 paid biweekly plus a commission on quarterly sales that is paid the first pay date on the next quarter she receives a 1% commission for quarterly sales totaling $0-$25,00 a 2% commission for quarterly sales totaling between $25,001 and 450,000 and a 3% commission for quarterly sales totaling over $50,001 during the second quarter Alexis' quarterly sales total $75,950 what is the gross pay for the first pay period in July

$4,068.88

according to publication 15-b what is the annual cash value limit for excluded non qualified achievement awards (as of 2022)

$400

Orion is the CFO for a firm that uses ISOs as part of its executive compensation plan Orion receives $120,00 annually, paid semi monthly in a base salary plus 750 shares of the firm's stock per month the stock is omitted from gross pay calculations and is valued at $10 per share and he may exercise the stock option within 5 years at $100 per share what is Orions gross pay for mid October

$5,000

remy works for a governmental agency and is given a car for work related and commute purposes during the last calendar year rely worked 250 days and has a commute of 7 miles each direction what is the amount of the company car fringe benefit that will appear on Rey's W-2

$5,250

clark works as a clerk in the Human Resources department and receives a hourly rate of 14.75 occasionally clark fills in for the receptionist at the front desk and receives a 1.50 an hour differential during a weekly pay period clark worked 35 hours in the Human Resources department and 5 hours at the front desk what is clarks gross pay for the week

$597.50

Lennon is a full time college student and is 19 years of age Lennon's employer has the option to pay less than the federal minimum wage what is the minimum hourly rate that Lennon may receive

$6.16 per hour

emory is an hourly worker who earns $15.25 per hour and is paid overtime for anytime over 40 hours per week during a weekly period emory worked the following hours; what is emory's gross pay using both the quarter hour method and the hundredth hour method

$632.88; $638.14

the minimum wage for salary employees is

$684 per week

Dashiell is a 22 year old worker in bowling green Kentucky what is the minimum wage Dashiell must be paid

$7.25 per hour

Saylor is a full time student in a legal assisting program at a vocational eduction institution Saylor works part time for a legal aid center as a legal assistant and worked 17.5 hours during the last weekly pay period what should Saylor's gross pay be for the week

$95.16

Ainsley is a nonexempt employee who earns $19 per hour and has a standard 40 hour work week during a weekly pay period Ainsley worked 47.5 hours what is Ainsley's gross pay for the period

$973.75

Dawson worked 88 hours during a biweekly period the company's standard work week is 40 hours and company policy states that employees may receive overtime or compensatory time for hours worked in excess of 40 at a rate of 1.5 times the number of hours worked Dawson has requested compensatory tine in lieu of overtime in keeping with company policy Dawson must receive ______ hours of compensatory time

12

According to the Consumer Credit Protection Act, what is the maximum percentage of an employee's disposable earnings (over the federal minimum weekly earnings) that may subject to a U.S. government debt garnishment?

15%

which of the following is a class of worker that may receive an hourly rate below the federal minimum wage

18 year old student in a vocational educational program

Quinn is an employee of Caribbean imports Quinns company car is a 2022 Toyota prius lLXE with a fair market value of $30,000 and a lease value of $8,250 according to publication 15-b during the year Quinn drove 36,953 miles of which 6,822 were for personal use the car was available for use on 250 of those days during the year all gasoline was provided by the employer and is charged back to Quinn at $0.055 per mile what is the percentage of personal use by Quinn

18.46%

Rene is an employee who drives a 2022 Chevrolet volt as a company car the fair market value of the car is $44,000 and the lease value is $11,750 according to publication 15-b the car has been available for 300 days during the year and Rene has driven 6,750 of 28,350 miles for personal use Rene pays for the fuel what is the percentage of miles driven for personal use using the lease value rule

23.81%

Finley is an employee who drives a 2022 ford C-max with a fair market value of $32,000 the lease value is $8,750 according to publication 15-b Finley drove 30,258 miles 7,552 of those miles were for personal use the car was available for use on 150 of the days during the year all gasoline was provided by the employer and the amount for personal use was charged back to Finley at 0.0585 per mile what is the percentage of personal use by finley

24.96%

spencer is an hourly employee who earns $17.65 per hour what is the difference between Spencer's pay using the quarter hour method and the hundredth hour method which method pays Spencer the greater amount

3.09; quarter hour

sparrow works the following hours using the quarter hour method

40.00 hours

sparrow works the following hours under the hundredth hour method

40.17 hours

Sasha is an hourly worker whose employer uses the one hundredth hour method during a one week period

40.18 hours

Sasha is an hourly worker whose employer used the quarter hour method during a one week period

40.25 hours

Finley is an employee who drives a 2022 ford C max with a fair market value of $32,000 Finley has been given the choice to have the fringe benefit reported on the W-2 either using the lease-value rule or the cents per mile rule the lease value is $8,750 according to publication 15-b Finley drove 30,258 miles 7,552 miles were for personal use all gasoline was provided by the employer and the amount of personal use was charged back to Alec at $0.0585 per mile if the car was available for 175 days during the year what is the prorated annual lease percentage using the lease value rule

47.95%

bird is an hourly worker an earns $17.85 per hour during a weeks pay period bird worked the following hours and minutes using the hundredth hour method what is bird's gross pay for the week the employer pays overtime for all time worked in access of 40 hours per week

760.41

harper is a doctor who works at Marlboro central hospital which as different shift lengths during a two week period harper worked 92 hours under the _____ rule how may hours worked would be considered as overtime

8 and 80; 12 hours

Shawn is a salaried nonexempt employee who earns an annual salary of $52,500 for a 40 hour work week paid biweekly the employer pays overtime for any hours worked in excess of 40 per week during a pay period Shawn worked 86 hours Shawn has requested to take compensatory time in lieu of paid overtime how much compensatory time should she receive assuming her firm approves the compensatory time

9 hours

Bodhi is the driver for a company executive Bodhi is paid $13.50 per hour for services and overtime only for hours worked in excess of 40 hours per week. the actual driving time varies depending on the needs of the executive which of the following is true about Bodhi's compensation

Bodhi will only receive compensation for wait time when it is for the executives benefit

what are hallmarks of flexible spending accounts (FSAs) and health savings accounts (HSAs)

FSAs expire on an annual basis but HSAs continue perpetually

which of the following must accompany a high deductible health plan (HDHP) to be considered part of a cafeteria plan

HSA

if a fringe benefit involves a deduction fringe employee pay which of the following is true

a list of itemized deductions must appear on the employees pay advice

which of the following is true about section 125 cafeteria plans

all items in a cafeteria plan are exempt from social security and medicare taxes

the difference between the federal minimum wage and the tipped minimum wage involves

an examination of state and local laws of the job type

nonexempt employees are usually workers who

are not in a supervisory role

which fringe benefit valuation rule does not permit employees to use a company vehicle for personal purposes as a fringe benefit

commuter rule

what does it mean to rule the payroll register

double underlings the totals

Under the unsafe conditions rule:

employees pay $1.50 for the one-way commute.

which of the following is true about excluded fringe benefits

excluded fringe benefits are generally reported on the employee's W-2

according to the FLSA when must overtime be paid to exempt employees

exempt employees are not subject to overtime provisions of the FLSA

which of the following items may not be deducted on a pre tax basis

garnishments

health savings accounts may not be used as pre tax deductions for which type of cost

gasoline expenses

Reily is a surgical resident at a busy metropolitan hospital Reily works 24-48 hour shifts as a part of her duties what must the employer do according to the FLSA

give Reily a minimum of five consecutive hours sleep time per 24 hours of the shift

vesper works at himsaw paper mill as a machine operator which of the following pay bases would be the most appropriate

hourly

which of the following items would appear as a column on a payroll register

hours worked

which of the following best describes the purpose of the payroll register

it is an internal worksheet only used to maintain payroll accuracy

oakley is an employee and drives a 2022 Chevrolet Volt as a company car the fair market value of the car is $44,000 and lease value is $11,750 according to publication 15-b oakley has been given the choice to have the fringe benefit reported on the W-2 either using the lease value rule or the cents per mile rule the car has been available for 300 days during the year and oakley has driven 6,750 of 28,350 miles for personal use Oakley's employer pays for all fuel what method and valuation will yield the lowest fringe benefit amount for oakley

lease value, $2,670.66

Finley is an employee who drives a 2022 Ford C-Max with a fair market value of $32,000 the lease value is $8,750 according to publication 15-b Finley drove 30,258 miles 7,552 of it was for personal use all gasoline was provided by the employer and is charged back to Finley at $0.055 per mile the car was available for 175 days during the year what method and valuation will yield the lowest fringe benefit amount for finley

lease-value; $1,462.43

the purpose of using combination pay methods is to

meet minimum wage requirements and offer pay for performance

which of the following is true about employer provided snacks and meals

occasionally provided snacks and meals are considered de minimis

which of the following is not an includible medical expense in section 125 cafeteria plans

over the counter medicines

comparing the sum of rows and columns is known by the term

prove

what method may not be used to determine the taxable amount of the personal use of a company car

replacement value rule

sterling is a tipped employee who earns a wage of 2.13 per hour in a tip credit state and works a standard 40 hour work week last week they earned $160 in tips which of the following is true

sterlings employer must pay them the tipped credit because her wages and tips for the week were less than the federal minimum wage

which of the following is a hallmark of fringe benefits

the benefit improves employees living conditions

what is the purpose of the cents per mile rule as it pertains to the valuation of a company car fringe benefit

the cents per mile rule considers all insurance and maintenance costs

Rio is a minimum wage employee in peoria Illinois where the minimum wage is $12 per hour Rio's employer claims that since the federal minimum wage is $7.25 per hour Rio should only receive the federal amount what is the correct answer in this situation

the employer must pay the state designated minimum wage for the area

arden is a live in domestic worker for a family what is the FLSA sleep time requirement

the family must allot 8 hours of sleep time of which 5 hours must be consecutive

which of the following automatically exempts an employer from FLSA provisions

the firm conducts no interstate commerce

which of the following is true about salary employees

the minimum annual salary is $35,568

which of the following is never true about the employees who are subject to the tipped wage minimum

the minimum wage for tipped employees is consistent among all states

which statement best describes the purpose of fringe benefits

they are designed to increase employee job satisfaction

the difference between the tipped employee minimum wage and the federal minimum wage is called the

tip credit

mason travels among client sites as a routine part of employment travel time to the first customer site and from the last customer site to home are not compensated under which of the following circumstances will mason be compensated for travel

travel between client sites and the firm's office

under the lease value rule how is the taxable income for the employee determined

use the annual lease value amount for the vehicle from publication 15b

under what condition is an employer offered gym membership fringe benefit taxable

when the gym membership is not on the employer's premises or aded to an employee's taxable compensation