Donohue Professional Services has three employees'a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee:

For the current pay period, the computer programmer worked 60 hours and the administrator worked 50 hours. The federal income tax withheld for all three employees, who are single, can be determined from the wage bracket withholding table in Exhibit 3 in the chapter. Assume further that the social security tax rate was 6.0%, the Medicare tax rate was 1.5%, and one withholding allowance is $70.
Determine the gross pay and the net pay for each of the three employees for the current payperiod.

Consultant Couter Programmer Administrator $2,800 per week $30 per hour Not applicable .5 times hourly rate 2 times hourly rate $42 per hour Regularearnings rate Overtime earnings rate Number of withholding allowances