Problem $5-3$A $($Static$)$

The following salarled employees of Mountain Stone Brewery in Fort Collins, Colorado, are paid semimonthly. Some employees have

unlon dues or garnishments deducted from thelr pay. You do not need to complete the number of hours.

Required:

Calculate thelr net pay using the percentage method for manual payroll systems with Forms W$-4$ from $2020$ or later in Appendix $C$ to

determine federal Income tax. Assume box $2$ is not checked for any employee. Include Colorado Income tax of $4\mathrm{.}40$ percent of taxable

pay. No employee has exceeded the maximum FICA limit$.$

Note: Round your Intermedlate calculations and final answers to $2$ decimal places.