Question 1

Which of the following is true about salaried employees? (You may select more than one answer. )

Accepted Answer

A) They may not work more than 45 hours per week. 
B) The minimum wage is $7.25 per hour. 
C) The minimum annual salary is $23,660. 
D) They are not subject to provisions of FLSA. 
A) They may not work more than 45 hours per week. 
B) The minimum wage is $7.25 per hour. 
C) The minimum annual salary is $23,660. 
D) They are not subject to provisions of FLSA. C,D

Question 2

Ronda is a college professor who earns an annual salary of $55,000.She performs an additional function as a tutor in the student center,for which she receives $21.83 per hour.During a biweekly pay period,Ronda worked 7.5 hours in the student center.What is her gross pay for the period? (Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $2,115.38 
B) $2,291.67 
C) $2,455.39 
D) $2,279.11 
A) $2,115.38 
B) $2,291.67 
C) $2,455.39 
D) $2,279.11 D

Question 3

Alan is an hourly worker who earns $10.50 per hour and is paid overtime for any time over 40 hours per week.During a weekly period,he worked the following hours:
 
What is his gross pay for the week using both quarter-hour and hundredth hour methods? (Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $420.00;$439.69 
B) $ 435.75;$439.43 
C) $420.00;$429.67 
D) $420.00;$434.69 
A) $420.00;$439.69 
B) $ 435.75;$439.43 
C) $420.00;$429.67 
D) $420.00;$434.69 B

Question 4

Weishan is a full-time student at a vocational school where he is learning automotive repair.He works for a local car repair garage and works 21 hours per week.The minimum wage is the same as the federal minimum wage.His gross pay per week is ________.(Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $89.25 
B) $114.19 
C) $129.41 
D) $152.25 
A) $89.25 
B) $114.19 
C) $129.41 
D) $152.25

Question 5

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 employees 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 employees 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 6

Maryann is a salaried exempt worker who earns $45,000 per year for a 35-hour workweek.During a biweekly pay period,she worked 65 hours.What is her gross pay?

Accepted Answer

A) $1,607.45 
B) $1,730.77 
C) $1,916.21 
D) $1,823.45 
A) $1,607.45 
B) $1,730.77 
C) $1,916.21 
D) $1,823.45

Question 7

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 8

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

Question 9

Maya is compensated using a salary-plus-commission basis for her work.Her annual base salary is $32,000.During a semimonthly pay period she made $18,500 in sales,for which she receives a 2% commission.Her gross pay for the semimonthly period is ________.(Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $1,333.33 
B) $1,523.55 
C) $1,693.54 
D) $1,703.33 
A) $1,333.33 
B) $1,523.55 
C) $1,693.54 
D) $1,703.33

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

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 12

Brendan is an hourly worker.During a week's pay period,he worked the following hours and minutes:
 
Using the quarter-hour method,how many total hours did Brendan work that week?

Accepted Answer

A) 41.75 hours 
B) 42.50 hours 
C) 43.25 hours 
D) 42.25 hours 
A) 41.75 hours 
B) 42.50 hours 
C) 43.25 hours 
D) 42.25 hours

Question 13

Martha is a regional supervisor who earns a base salary of $35,000 per year plus a 1% commission on all service contracts that she sells to existing customers.The company pays salaries on a semimonthly basis and contract commissions on a quarterly basis.As of September 30,Martha had made $35,950 in contract sales for the third quarter.What will be her gross pay on her next pay date? (Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $1,458.33 
B) $1,817.83 
C) $2,053.13 
D) $1,705.65 
A) $1,458.33 
B) $1,817.83 
C) $2,053.13 
D) $1,705.65

Question 14

According to the FLSA,when must overtime be paid to nonexempt employees?

Accepted Answer

A) Any time the employee works more than 8 hours per day. 
B) Any time the employee works more than 6-days during a one-week period. 
C) Any hours worked in excess of 40 in a 7-day,168-hour period. 
D) Any hours deemed overtime by the employee's supervisor. 
A) Any time the employee works more than 8 hours per day. 
B) Any time the employee works more than 6-days during a one-week period. 
C) Any hours worked in excess of 40 in a 7-day,168-hour period. 
D) Any hours deemed overtime by the employee's supervisor.

Question 15

Lynda works as a sales representative for her company.Her job requires her to travel to customer sites to meet with her customers.Which of the following pay bases would be the most appropriate for her?

Accepted Answer

A) Hourly 
B) Salary 
C) Commission 
D) Piece-rate 
A) Hourly 
B) Salary 
C) Commission 
D) Piece-rate

Question 16

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 do,according to the FLSA? (You may select more than one answer. )

Accepted Answer

A) Give Tetsuko additional time off after a long shift. 
B) Give Tetsuko time to sleep and deduct those hours from her pay. 
C) Give Tetsuko a minimum of 5 hours sleep time per 24 hours of the shift. 
D) Give Tetsuko appropriate meal breaks. 
A) Give Tetsuko additional time off after a long shift. 
B) Give Tetsuko time to sleep and deduct those hours from her pay. 
C) Give Tetsuko a minimum of 5 hours sleep time per 24 hours of the shift. 
D) Give Tetsuko appropriate meal breaks.

Question 17

Federal policy explains clear differences between exempt and nonexempt employees.

Accepted Answer

A) True 
 B)False

Question 18

Which of the following items would not appear as a column on a payroll register?

Accepted Answer

A) Hiring date 
B) Marital status 
C) Number of withholding allowances 
D) Hours worked 
A) Hiring date 
B) Marital status 
C) Number of withholding allowances 
D) Hours worked

Question 19

Daanyal is a salaried nonexempt employee who is married with two withholding allowances and earns $34,000 per year.During a biweekly pay period,he worked 88 hours.His standard workweek is 40 hours.What is Daanyal's gross pay for the period? (Do not round intermediate calculations.Round your answer to 2 decimal places. )

Accepted Answer

A) $1,307.69. 
B) $1,438.80. 
C) $1,489.26. 
D) $1,503.85. 
A) $1,307.69. 
B) $1,438.80. 
C) $1,489.26. 
D) $1,503.85.

Question 20

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

Accepted Answer

A) True 
 B)False

Which of the following is true about salaried employees? (You may select more than one answer. )

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

Maryann is a salaried exempt worker who earns $45,000 per year for a 35-hour workweek.During a biweekly pay period,she worked 65 hours.What is her gross pay?

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?

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. )

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?

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?

Brendan is an hourly worker.During a week's pay period,he worked the following hours and minutes: Using the quarter-hour method,how many total hours did Brendan work that week?

According to the FLSA,when must overtime be paid to nonexempt employees?

Lynda works as a sales representative for her company.Her job requires her to travel to customer sites to meet with her customers.Which of the following pay bases would be the most appropriate for her?

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 do,according to the FLSA? (You may select more than one answer. )

Federal policy explains clear differences between exempt and nonexempt employees.

Which of the following items would not appear as a column on a payroll register?

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

Payroll Practices and System Fundamentals

Payroll System Procedures

Fringe Benefits and Voluntary Deductions

Employee Net Pay and Pay Methods

Employer Payroll Taxes and Labor Planning

The Payroll Register, employees Earnings Records, and Accounting System Entries

Filters

Exam 3: Gross Pay Computation

Which of the following is true about salaried employees? (You may select more than one answer. )

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

Maryann is a salaried exempt worker who earns $45,000 per year for a 35-hour workweek.During a biweekly pay period,she worked 65 hours.What is her gross pay?

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?

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. )

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?

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?

Brendan is an hourly worker.During a week's pay period,he worked the following hours and minutes: Using the quarter-hour method,how many total hours did Brendan work that week?

According to the FLSA,when must overtime be paid to nonexempt employees?

Lynda works as a sales representative for her company.Her job requires her to travel to customer sites to meet with her customers.Which of the following pay bases would be the most appropriate for her?

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 do,according to the FLSA? (You may select more than one answer. )

Federal policy explains clear differences between exempt and nonexempt employees.

Which of the following items would not appear as a column on a payroll register?

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

Payroll Practices and System Fundamentals

Payroll System Procedures

Fringe Benefits and Voluntary Deductions

Employee Net Pay and Pay Methods

Employer Payroll Taxes and Labor Planning

The Payroll Register, employees Earnings Records, and Accounting System Entries

Filters