Question 1

Humberto is a salaried,nonexempt worker who earns $43,950 per year and has a standard 45-hour workweek.What is his hourly rate? (Round to the nearest cent)

Accepted Answer

A)  $21.04 per hour 
B)  $18.78 per hour 
C)  $19.98 per hour 
D)  $20.23 per hour 
A)  $21.04 per hour 
B)  $18.78 per hour 
C)  $19.98 per hour 
D)  $20.23 per hour B

Question 2

A nonexempt,salaried worker who received $46,500 in annual compensation for a 40-hour standard workweek has an hourly rate of _________.(Round to nearest cent)

Accepted Answer

A)  $23.26. 
B)  $22.86. 
C)  $22.64. 
D)  $22.36. 
A)  $23.26. 
B)  $22.86. 
C)  $22.64. 
D)  $22.36. D

Question 3

Tetsuko is a surgical resident at a busy metropolitan hospital.She regularly works 24-48 hour shifts as a part of her duties.What must the employer not do,according to the FLSA?

Accepted Answer

A)  Give Tetsuko appropriate meal breaks 
B)  Give Tetsuko time to sleep and deduct those hours from her pay 
C)  Give Tetsuko a differential for working the shift 
D)  Give Tetsuko additional time off after a long shift 
A)  Give Tetsuko appropriate meal breaks 
B)  Give Tetsuko time to sleep and deduct those hours from her pay 
C)  Give Tetsuko a differential for working the shift 
D)  Give Tetsuko additional time off after a long shift B

Question 4

Thaddeus is a salaried exempt worker who earns $57,500 per year for a 45-hour workweek.During a biweekly pay period,he worked 105 hours.What is his gross pay?

Accepted Answer

A)  $2,211.54 
B)  $2,764.42 
C)  $2,395.83 
D)  $2,579.85 
A)  $2,211.54 
B)  $2,764.42 
C)  $2,395.83 
D)  $2,579.85

Question 5

Piece-rate pay is used for employees who participate materially in the sale of manufacturing components.

Accepted Answer

A) True 
 B)False

Question 6

Paloma is a 16-year old who babysits for a local family on an occasional basis.During a calendar year,she earned $1,250 in babysitting wages.What is true about Paloma's wages?

Accepted Answer

A)  The family must treat her as a domestic employee and abide by FLSA regulations. 
B)  Paloma does not earn enough to be considered a domestic employee so FLSA rules do not apply. 
C)  Paloma is not considered an employee, but certain FLSA provisions apply. 
D)  Since the family conducts no interstate commerce, FLSA provisions cannot apply. 
A)  The family must treat her as a domestic employee and abide by FLSA regulations. 
B)  Paloma does not earn enough to be considered a domestic employee so FLSA rules do not apply. 
C)  Paloma is not considered an employee, but certain FLSA provisions apply. 
D)  Since the family conducts no interstate commerce, FLSA provisions cannot apply.

Question 7

Nicholas is the driver for a company executive.He is paid $13.50 per hour for his services and overtime only for hours worked in excess of 40 hours per week.His actual driving time varies,depending on the needs of the executive.Which of the following is true about Nicholas's compensation?

Accepted Answer

A)  Nicholas must maintain a log of miles driven to document his activities. 
B)  Nicholas will be compensated only for the hours during which he is driving. 
C)  Nicholas will receive compensation for wait time when it is for the firm's benefit. 
D)  Nicholas will not receive compensation for idle times when is waits for the executive to conduct business. 
A)  Nicholas must maintain a log of miles driven to document his activities. 
B)  Nicholas will be compensated only for the hours during which he is driving. 
C)  Nicholas will receive compensation for wait time when it is for the firm's benefit. 
D)  Nicholas will not receive compensation for idle times when is waits for the executive to conduct business.

Question 8

Tony is a salaried,nonexempt employee who earns $37,400 for a standard 40-hour workweek.During a biweekly pay period,he worked 3.5 hours overtime.What is his overtime-hourly rate? (Round to the nearest cent)

Accepted Answer

A)  $17.98 per hour 
B)  $24.49 per hour 
C)  $26.97 per hour 
D)  $29.23 per hour 
A)  $17.98 per hour 
B)  $24.49 per hour 
C)  $26.97 per hour 
D)  $29.23 per hour

Question 9

Gross pay is the amount of employee compensation prior to deducting any amounts for taxes or other withholdings.

Accepted Answer

A) True 
 B)False

Question 10

Vincent is a tipped employee who earns a wage of $2.13 per hour in a tip-credit state and works a standard 40-hour workweek.Last week,he earned $60 in tips.Which of the following is true?

Accepted Answer

A)  Vincent does not have to report his tips for the week because they were less than $75. 
B)  Vincent's employer may not report his tips for income tax purposes. 
C)  Vincent's employer must pay him the tip credit because his wages and tips for the week were less than the Federal minimum wage. 
D)  Vincent must file a request with his employer to have the tip credit applied to his wages for the week. 
A)  Vincent does not have to report his tips for the week because they were less than $75. 
B)  Vincent's employer may not report his tips for income tax purposes. 
C)  Vincent's employer must pay him the tip credit because his wages and tips for the week were less than the Federal minimum wage. 
D)  Vincent must file a request with his employer to have the tip credit applied to his wages for the week.

Question 11

Naveen is a salaried nonexempt employee who earns annually $39,500 for a 40-hour workweek that is paid semimonthly.He is occasionally on-call for his employer.During the on-call time,Naveen is required to be available for phone calls and must have internet access,but is otherwise able to pursue his own interests.Company policy allows for four hours of regular pay for each day that the employee is on-call.How much should Naveen's gross pay be for a pay period in which he is on-call for three days? (Do not round interim calculations.Round final answer to two decimal places.)

Accepted Answer

A)  $1,873.72 
B)  $1,721.79 
C)  $1,645,83 
D)  $1,747.12 
A)  $1,873.72 
B)  $1,721.79 
C)  $1,645,83 
D)  $1,747.12

Question 12

Dorothy is a full-time student in a medical assisting program at a vocational education program.She works part-time for a nursing home as a nurse's assistant and worked 17.5 hours during the last weekly pay period.What should Dorothy's gross pay be for that week? (Do not round interim calculations.Round final answer to two decimal places.)

Accepted Answer

A)  $290.00 
B)  $170.00 
C)  $147.25 
D)  $95.16 
A)  $290.00 
B)  $170.00 
C)  $147.25 
D)  $95.16

Question 13

The tipped minimum wage is $2.13 per hour for all states.

Accepted Answer

A) True 
 B)False

Question 14

Which of the following is always true about tipped employees?

Accepted Answer

A)  The minimum wage for tipped employees is consistent among all states. 
B)  They have the opportunity to earn tips from patrons as a regular part of their job. 
C)  They only earn occasional tips from other employees. 
D)  They must earn more than 50% of their income from tips. 
A)  The minimum wage for tipped employees is consistent among all states. 
B)  They have the opportunity to earn tips from patrons as a regular part of their job. 
C)  They only earn occasional tips from other employees. 
D)  They must earn more than 50% of their income from tips.

Question 15

Breon works as clerk in the human resources department for her company for which she receives an hourly rate of $9.50.Occasionally she fills in for the receptionist at the front desk and receives a $1.50 per hour differential.During a weekly pay period,she worked 35 hours in the human resources department and 5 hours at the front desk.What is Breon's gross pay for the week?

Accepted Answer

A)  $387.50 
B)  $347.50 
C)  $380.00 
D)  $393.00 
A)  $387.50 
B)  $347.50 
C)  $380.00 
D)  $393.00

Question 16

Grainne is an inside salesperson who earns an annual salary of $32,800 (paid biweekly) plus a commission on quarterly sales that is paid on the first pay date on the next quarter.She receives a 1% commission for quarterly sales totaling $0 to $25,000,a 2% commission for quarterly sales totaling between $25,001 and $50,000,and a 3% commission for quarterly sales totaling over $50,001.During the second quarter,Grainne's quarterly sales totaled $46,750.What is her gross pay for the first pay period in July? Do not round interim calculations.Round final answer to two decimal places.(Do not round interim calculations.Round final answer to 2 decimal places.)

Accepted Answer

A)  $1,729.04 
B)  $2,301.67 
C)  $2,196.54 
D)  $2,664.04 
A)  $1,729.04 
B)  $2,301.67 
C)  $2,196.54 
D)  $2,664.04

Question 17

The hundredth-hour system promotes more accuracy in employee time collection than the quarter-hour system.

Accepted Answer

A) True 
 B)False

Question 18

Libby is an hourly employee who earns $14.32/hour.She is paid overtime only for hours worked past 40 in one week.During a weekly pay period,she worked the following hours: $$\begin{array} { | l | c | c | } 
\hline \text { Day } & \text { hours } & \text { minutes } \
\hline \text { Monday } & 8 & 47 \
\hline \text { Tuesday } & 8 & 22 \
\hline \text { Wednes day } & 6 & 25 \
\hline \text { Thursday } & 9 & 6 \
\hline \text { Friday } & 7 & 58 \
\hline
\end{array}$$ What is the difference between her pay using the quarter-hour and the hundredth-hour methods? Which method pays Libby the greater amount? (Do not round interim calculations.Round final answer to two decimal places.)

Accepted Answer

A)  $1.07; Quarter-hour 
B)  $1.07; Hundredth-hour 
C)  $2.86; Quarter-hour 
D)  $2.86; Hundredth-hour 
A)  $1.07; Quarter-hour 
B)  $1.07; Hundredth-hour 
C)  $2.86; Quarter-hour 
D)  $2.86; Hundredth-hour

Question 19

Which of the following is not a class of worker that may receive an hourly rate below the Federal minimum wage?

Accepted Answer

A)  Disabled workers in occupations unrelated to their disability 
B)  Full-time college students in agricultural occupations 
C)  A 16 year-old employee in the first 90 days of work 
D)  A student learner currently enrolled in a vocational education program 
A)  Disabled workers in occupations unrelated to their disability 
B)  Full-time college students in agricultural occupations 
C)  A 16 year-old employee in the first 90 days of work 
D)  A student learner currently enrolled in a vocational education program

Question 20

Brandie is an hourly worker whose employer uses the quarter-hour method.During a one-week period,she worked the following hours: $$\begin{array} { | l | c | c | c | c | } 
\hline \text { Day } & \text { In } & \text { Out } & \text { In } & \text { Out } \
\hline \text { Monday } & 8 : 03 & 12 : 00 & 1 : 03 & 5 : 04 \
\hline \text { Tuesday } & 7 : 57 & 11 : 45 & 12 : 42 & 4 : 56 \
\hline \text { Wednesday } & 8 : 08 & 12 : 15 & 1 : 20 & 5 : 03 \
\hline \text { Thursday } & 8 : 02 & 12 : 28 & 1 : 25 & 4 : 58 \
\hline \text { Friday } & 7 : 52 & 12 : 05 & 12 : 58 & 5 : 12 \
\hline
\end{array}$$ Using the quarter-hour method,how many hours did she work that week?

Accepted Answer

A)  39.50 hours 
B)  39.75 hours 
C)  40.00 hours 
D)  40.25 hours 
A)  39.50 hours 
B)  39.75 hours 
C)  40.00 hours 
D)  40.25 hours

Humberto is a salaried,nonexempt worker who earns $43,950 per year and has a standard 45-hour workweek.What is his hourly rate? (Round to the nearest cent)

A nonexempt,salaried worker who received $46,500 in annual compensation for a 40-hour standard workweek has an hourly rate of _________.(Round to nearest cent)

Tetsuko is a surgical resident at a busy metropolitan hospital.She regularly works 24-48 hour shifts as a part of her duties.What must the employer not do,according to the FLSA?

Thaddeus is a salaried exempt worker who earns $57,500 per year for a 45-hour workweek.During a biweekly pay period,he worked 105 hours.What is his gross pay?

Piece-rate pay is used for employees who participate materially in the sale of manufacturing components.

Paloma is a 16-year old who babysits for a local family on an occasional basis.During a calendar year,she earned $1,250 in babysitting wages.What is true about Paloma's wages?

Nicholas is the driver for a company executive.He is paid $13.50 per hour for his services and overtime only for hours worked in excess of 40 hours per week.His actual driving time varies,depending on the needs of the executive.Which of the following is true about Nicholas's compensation?

Tony is a salaried,nonexempt employee who earns $37,400 for a standard 40-hour workweek.During a biweekly pay period,he worked 3.5 hours overtime.What is his overtime-hourly rate? (Round to the nearest cent)

Gross pay is the amount of employee compensation prior to deducting any amounts for taxes or other withholdings.

Vincent is a tipped employee who earns a wage of $2.13 per hour in a tip-credit state and works a standard 40-hour workweek.Last week,he earned $60 in tips.Which of the following is true?

The tipped minimum wage is $2.13 per hour for all states.

Which of the following is always true about tipped employees?

The hundredth-hour system promotes more accuracy in employee time collection than the quarter-hour system.

Which of the following is not a class of worker that may receive an hourly rate below the Federal minimum wage?

Payroll Practices and System Functions

Payroll System Procedures

Employee Net Pay and Pay Methods

Employer Payroll Taxes and Labor Planning

Payroll Register, Employee Earning Records, and Accounting System Entries

Filters

Exam 3: Gross Pay Computation

Humberto is a salaried,nonexempt worker who earns $43,950 per year and has a standard 45-hour workweek.What is his hourly rate? (Round to the nearest cent)

A nonexempt,salaried worker who received $46,500 in annual compensation for a 40-hour standard workweek has an hourly rate of _________.(Round to nearest cent)

Tetsuko is a surgical resident at a busy metropolitan hospital.She regularly works 24-48 hour shifts as a part of her duties.What must the employer not do,according to the FLSA?

Thaddeus is a salaried exempt worker who earns $57,500 per year for a 45-hour workweek.During a biweekly pay period,he worked 105 hours.What is his gross pay?

Piece-rate pay is used for employees who participate materially in the sale of manufacturing components.

Paloma is a 16-year old who babysits for a local family on an occasional basis.During a calendar year,she earned $1,250 in babysitting wages.What is true about Paloma's wages?

Nicholas is the driver for a company executive.He is paid $13.50 per hour for his services and overtime only for hours worked in excess of 40 hours per week.His actual driving time varies,depending on the needs of the executive.Which of the following is true about Nicholas's compensation?

Tony is a salaried,nonexempt employee who earns $37,400 for a standard 40-hour workweek.During a biweekly pay period,he worked 3.5 hours overtime.What is his overtime-hourly rate? (Round to the nearest cent)

Gross pay is the amount of employee compensation prior to deducting any amounts for taxes or other withholdings.

Vincent is a tipped employee who earns a wage of $2.13 per hour in a tip-credit state and works a standard 40-hour workweek.Last week,he earned $60 in tips.Which of the following is true?

The tipped minimum wage is $2.13 per hour for all states.

Which of the following is always true about tipped employees?

The hundredth-hour system promotes more accuracy in employee time collection than the quarter-hour system.

Which of the following is not a class of worker that may receive an hourly rate below the Federal minimum wage?

Payroll Practices and System Functions

Payroll System Procedures

Employee Net Pay and Pay Methods

Employer Payroll Taxes and Labor Planning

Payroll Register, Employee Earning Records, and Accounting System Entries

Filters