An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of 40 during the week. Payroll data for the first week of the calendar year are as follows: hours worked, 46; federal income tax withheld, $110; social security tax rate, 6.0%; Medicare tax rate,1.5%, state unemployment tax, 5.4% on the first $7,000.00; and federal unemployment tax,0.8% on the first $7,000. What is the net amount to be paid to the employee?

(A). $544.88

(B). $625.00

(C). $569.00

Answer is (A) $544.88