Payroll Accounting Chapter 3 Test

Arlo is a cook at a local restaurant and earns $11.20 per hour. Arlo occasionally serves as the crew chief, which received additional pay 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 Arlo's gross pay for the pay period would be _________ .

$1,125.40

Dawson worked 88 hours during a biweekly period. The company's standard workweek 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 time in lieu of overtime, in keeping with company policy. Dawson must receive _________ hours of compensatory time.

12

Sparrow works the following hours during a one-week period: Monday: 7 hours 42 minutes Tuesday: 8 hours 6 minutes Wednesday: 7 hours 37 minutes Thursday: 7 hours 58 minutes Friday: 8 hours 47 minutes Under the quarter-hour method, how many hours has Sparrow worked?

40.00 hours

Shawn is a salaried nonexempt employee who earns an annual salary of $52,500 for a 40-hour workweek, 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

Nonexempt employees are usually workers who:

are not in a supervisory role.

Stirling is a salaried nonexempt worker who earns $54,500 per year for a 40-hour workweek. During a weekly pay period, Stirling worked the following hours: Monday: 8 hours 15 minutes Tuesday: 8 hours 22 minutes Wednesday:9 hours 09 minutes Thursday: 7 hours 57 minutes Friday: 8 hours 41 minutes The employer uses a hundredth-hour method to compute overtime pay. The employer pays overtime for all time worked in excess of 40 hours per week. What is Stirling's gross pay for the week?

$1,142.40

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 $27.00 per hour. During a biweekly pay period, Lux worked 7.5 hours in the student center. What is Lux's gross pay for the period?

$1,933.27

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 workweek is ____

$14.37

Xen is a real-estate salesperson 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

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's gross pay per week is _______

$163.13 Full-time students in a vocational education program who work in a related job may receive 75% of the Federal minimum wage.

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: Monday: 8 hours 15 minutes Tuesday: 7 hours 15 minutes Wednesday: 7 hours 45 minutes Thursday: 8 hours 15 minutes Friday: 8 hours 30 minutes Beckett receives the minimum wage, according to the 1996 FLSA Amendment. What is the gross pay for the week using actual hours?

$170.00

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 workweek is 35 hours. What is Aspen's gross pay for the period?

$2,140.11

Morgan is a salaried, nonexempt employee who earns $37,400 for a standard 35-hour workweek. During a biweekly pay period, Morgan worked 3.5 hours overtime. What is the overtime hourly rate?

$30.82 per hour

Byrd is an hourly worker and earns $17.85 per hour. During a week's pay period, Byrd worked the following hours and minutes: Monday: 8 hours 09 minutes Tuesday: 7 hours 43 minutes Wednesday: 8 hours 36 minutes Thursday: 9 hours 02 minutes Friday: 8 hours 14 minutes Using the hundredth-hour method, what is Byrd's gross pay for the week? The employer pays overtime for all time worked in excess of 40 hours per week.

$760.41

Ainsley is a nonexempt employee who earns $19 per hour and has a standard 40-hour workweek. During a weekly pay period, Ainsley worked 47.5 hours. What is Ainsley's gross pay for the period?

$973.75

Reily is a surgical resident at a busy metropolitan hospital. Reily regularly 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 Hemshaw Paper Mill as a machine operator. Which of the following pay bases would be the most appropriate?

Hourly

Which of the following best describes the purpose of the payroll register?

It is an internal worksheet only used to maintain payroll accuracy.

Which of the following is true about salaried employees?

The minimum annual salary is $35,568.

The purpose of using combination pay methods is to:

meet minimum wage requirements and offer pay for performance.