19. During the year, the average equipment operator works 50 hours per week for 35 weeks, 40 hours per week for 5 weeks, and 20 hours per week for 9 weeks. He or she is paid time-and-a-half for any hours over 40 hours per week and receives 15 paid days off per year in the form of vacation, sick leave, and holidays. The employee pays $200 per month for health insurance, which is not subject to Social Security and Medicare taxes. Assuming that the employee takes full advantage of the 401(k)benefit, determine the average hourly cost and burden markup for the average equipment operator given:

Items and Cost:

Wages $32.11/hr, Bonus $1,000, Allowances $25/month, Social Security 6.2% of wages to $106,800, Medicare 1.45% of wages , FUTA 0.6% of wages to $7,000, SUTA 2.85% of wages to $12,000, Workers Compensation $4.60 per $100 of wages, General Liability 1.05% of wages, 401(k) 50% match up to 6% of wages, Health Insurance $750/mont