PAYROLL ACCT.,2019 ED.(LL)-TEXT
PAYROLL ACCT.,2019 ED.(LL)-TEXT
19th Edition
ISBN: 9781337619783
Author: BIEG
Publisher: CENGAGE L
Question
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Chapter 2, Problem 9PA

a.

To determine

Calculate number of hours worked each day for K.

a.

Expert Solution
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Explanation of Solution

Calculate number of hours worked each day for K.

Monday
SessionTimeHours worked
Morning7:50 to 12:00 4 hours 10 minutes
Afternoon12:50 to 5:014 hours 11 minutes
Total hours worked 8 hours 21 minutes (rounded to 8 hours 30 minutes)

Table (1)

Note: According to fraction hour, 21 minutes will come under the second quarter. Hence, it will be considered as 30 minutes.

Tuesday
SessionTimeHours worked
Morning7:56 to 12:01 4 hours 5 minutes
Afternoon12:49 to 5:024 hours 13 minutes
Overtime5:30 to 7:312 hours 1 minute
Total hours worked 10 hours 19 minutes (rounded to 10 hours 30 minutes)

Table (2)

Note: According to fraction hour, 19 minutes will come under the second quarter. Hence, it will be considered as 30 minutes.

Wednesday
SessionTimeHours worked
Morning7:59 to 12:02 4 hours 3 minutes
Afternoon12:58 to 5:034 hours 5 minutes
Total hours worked 8 hours 8 minutes (rounded to 8 hours 15 minutes)

Table (3)

Note: According to fraction hour, 8 minutes will come under the first quarter. Hence, it will be considered as 15 minutes.

Thursday
SessionTimeHours worked
Morning7:45 to 12:00 4 hours 15 minutes
Afternoon12:55 to 5:004 hours 5 minutes
Overtime5:29 to 8:022 hours 33 minutes
Total hours worked 10 hours 53 minutes (rounded to 11 hours )

Table (4)

Note: According to fraction hour, 53 minutes will come under the fourth quarter. Hence, it will be considered as 60 minutes.

Friday
SessionTimeHours worked
Morning8:01 to 12:01 4 hours
Afternoon1:00 to 5:014 hours 1 minute
Overtime6:00 to 7:301 hour 30 minutes
Total hours worked 9 hours 31 minutes (rounded to 9 hours 45 minutes )

Table (5)

Note: According to fraction hour, 31 minutes will come under the third quarter. Hence, it will be considered as 45 minutes.

Saturday
SessionTimeHours worked
Morning7:48 to 12:02 4 hours 14 minutes
Afternoon- 
Total hours worked 4 hours 14 minutes (rounded to 4 hours 15 minutes)

Table (6)

Note: According to fraction hour, 14 minutes will come under the first quarter. Hence, it will be considered as 15 minutes.

Sunday
SessionTimeHours worked
Morning- 
Afternoon2:00 to 6:034 hours 3 minutes
Total hours worked 4 hours 3 minutes (rounded to 4 hours 15 minutes)

Table (7)

Note: According to fraction hour, 3 minutes will come under the first quarter. Hence, it will be considered as 15 minutes.

Note: Saturday and Sunday is not a normal working day. So, the working hours of an employee on Saturday and Sunday is considered as overtime.

b.

To determine

Calculate the total number of hours worked by K.

b.

Expert Solution
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Explanation of Solution

Calculate the total number of hours worked by K.

Total hours worked =Sum of total number of hours worked from Monday to Sunday=(812+1012+814+11+913+414+414)hours= 5612hours

Hence, the total number of hours worked by K is 56 hours 30 minutes.

c.

To determine

Calculate the regular earnings for K.

c.

Expert Solution
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Explanation of Solution

Regular earnings: Generally, employees in a firm work in pre-determined hours (40 hours) and get paid accordingly. The amount of earnings that is calculated based predetermined hours is called as regular earnings of an employee.

Calculate the regular earnings for K.

Regular earnings = Regular hours worked ×Hourly wage rate=40 hours ×$13.50 per hour=$540

Hence, the regular earnings for K is $540.

d.

To determine

Calculate the overtime earnings for K.

d.

Expert Solution
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Explanation of Solution

Overtime Earnings: If an employee works more than the stipulated working hours (more than 40 hours) of the employment then, the employee is mandated to get paid one and a half times more than the normal working pay. This one and half times can be termed as overtime premium or earnings.

Calculate the overtime earnings for K.

Step 1: Calculate the number of overtime hours worked. and overtime rate for Weekday, Saturday and Sunday.

Overtime hours =Total hours worked in a weekNormal hours per week= 5612 40=1612hours

Note: Out of 16 hours 30 minutes, 12 hours 15 minutes is the overtime of week days and Saturday, and the remaining 4 hours 15 minutes is the overtime on Sunday.

Step 2: Calculate overtime rate for Weekday, Saturday and Sunday.

Calculate overtime rate for weekday and Saturday.

Overtime rate(Weekday and Saturday)=112times the hourly rate=112×$13.50=$20.25

Calculate overtime rate for Sunday.

Overtime rate(Sunday)=2times the hourly rate=2×$13.50=$27

Step 3: Calculate the overtime earnings:

Overtime earnings = Overtime hours worked ×Overtime wage rate=($20.25×1214)+($27×414)=$248.06+$114.75=$362.81

Hence, the overtime earnings for K is $362.81.

e.

To determine

Calculate the total earnings for K.

e.

Expert Solution
Check Mark

Explanation of Solution

Total Earnings: It is the amount of employee’s gross earnings during a period. It includes regular earnings plus overtime earnings or any bonus or commission if applicable.

Calculate the total earnings for K.

Total Earnings = Regularearnings+Overtimeearnings=$540.00 +$362.81=$902.81

Hence, the total earnings for K are $902.81.

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Chapter 2 Solutions

PAYROLL ACCT.,2019 ED.(LL)-TEXT

Ch. 2 - Prob. 6QRCh. 2 - Prob. 7QRCh. 2 - Prob. 8QRCh. 2 - Prob. 9QRCh. 2 - Prob. 10QRCh. 2 - Prob. 11QRCh. 2 - Prob. 12QRCh. 2 - Prob. 13QRCh. 2 - Prob. 14QRCh. 2 - Prob. 15QRCh. 2 - When is time spent by employees in attending...Ch. 2 - Under what conditions would preliminary and...Ch. 2 - Prob. 18QRCh. 2 - Prob. 19QRCh. 2 - Prob. 20QRCh. 2 - Prob. 21QRCh. 2 - Prob. 22QRCh. 2 - Prob. 23QRCh. 2 - Prob. 24QRCh. 2 - Prob. 25QRCh. 2 - Prob. 1QDCh. 2 - Prob. 2QDCh. 2 - Prob. 3QDCh. 2 - Prob. 4QDCh. 2 - Mack Banta, a nonexempt account representative,...Ch. 2 - Prob. 1PACh. 2 - Prob. 2PACh. 2 - Prob. 3PACh. 2 - The wages and hours information for five employees...Ch. 2 - Gabrielle Hunter, a waitress at the...Ch. 2 - Prob. 6PACh. 2 - John Porter is an hourly employee of Motter...Ch. 2 - Prob. 8PACh. 2 - Prob. 9PACh. 2 - Prob. 10PACh. 2 - Potts, Inc., recently converted from a 5-day,...Ch. 2 - Kyle Forman worked 47 hours during the week for...Ch. 2 - Barbara Ripa receives 695 for a regular 40-hour...Ch. 2 - Cal DiMangino earns 2,875 each month and works 40...Ch. 2 - Sheila Williams, a medical secretary, earns 3,575...Ch. 2 - Prob. 16PACh. 2 - Prob. 17PACh. 2 - During the first week in November, Erin Mills...Ch. 2 - Refer to Problem 2-18A. Assume that Mills had...Ch. 2 - Wendy Epstein, a sales representative, earns an...Ch. 2 - Prob. 21PACh. 2 - Casey Collins average workweek during the first...Ch. 2 - Prob. 1PBCh. 2 - Bert Garro is a waiter at La Bron House, where he...Ch. 2 - Prob. 3PBCh. 2 - The wages and hours information for five employees...Ch. 2 - Hunter Sobitson, a waiter at the Twentieth Hole...Ch. 2 - Prob. 6PBCh. 2 - Prob. 7PBCh. 2 - Prob. 8PBCh. 2 - Prob. 9PBCh. 2 - Under the decimal system of computing time worked...Ch. 2 - Costa, Inc., recently converted from a 5-day,...Ch. 2 - Prob. 12PBCh. 2 - Kenneth Johanson worked 49 hours during the week...Ch. 2 - Carl La Duca earns 3,875 each month and works 40...Ch. 2 - Prob. 15PBCh. 2 - Jody Baush is a salaried employee who normally...Ch. 2 - Colleen Prescott is a salaried employee who works...Ch. 2 - During the first week in April, Courtney Nelson...Ch. 2 - Refer to Problem 2-18B. Assume that Nelson had...Ch. 2 - Warrenda Spuhn, a sales representative, earns an...Ch. 2 - Maria Cohen is employed as a salesperson in the...Ch. 2 - Connie Gibbs collected a 2,000 bonus for her...Ch. 2 - Prob. 1CPCh. 2 - Prob. 2CP
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