Deck 6: Payroll

Question 1

Find the Social Security tax and Medicare tax on the annual gross income of a self-employed individual. For a
self-employed person, the FICA rate is 12.4% and the Medicare rate is 2.9%. Round to the nearest cent if needed.
Drew Laughlin, attorney, earned $53,081.59

A)$6,582.12, $1,539.37
B)$3,291.06, $1,539.37
C)$3,291.06, $769.68
D)$6,482.12, $1,439.37

Answer 1

$6,582.12, $1,539.37

Question 2

Find the hours, rate, or earnings as specified.
Find the number of regular hours, overtime hours (over 8 in a day), and overtime rate (time and a half).

A)36, 8, $18.10
B)37.5, 6.5, $18.10
C)44, 0, $13.58
D)37.5, 6.5, $13.58

Answer 2

37.5, 6.5, $13.58

Question 3

Solve the problem.
Suppose parts packers are paid as follows: If Sam packs 151 parts, what are his gross earnings?

A)$183.25
B)$145.75
C)$189.00
D)$226.50

Answer 3

$183.25

Question 4

Find the federal withholding tax for the employee. Use the wage bracket method.

A)$18
B)$17
C)$15
D)$16

Question 5

Solve the problem.
Chuck earns $11 per hour for a 40-hour work week and time-and-a-half for overtime. One week he worked 52 hours. Find his gross pay for the week.

A)$858.00
B)$572.00
C)$440.00
D)$638.00

Question 6

Find the federal withholding tax for the employee. Use the wage bracket method.

A)$29
B)$31
C)$30
D)$32

Question 7

Solve the problem.
Acme Industries pays at the time-and-a-half rate for all time worked over 8 hours in any one day no matter how many hours are worked in a week. Susan Jones, an employee of Acme Industries,
Makes $14.32 an hour as her regular rate of pay. Last week she worked 9 hours on Monday, 6.5
Hours on Tuesday, 10.25 hours on Wednesday, 7 hours on Thursday, and 12 hours on Friday. What
Were her gross earnings for the week?

A)$765.73
B)$692.73
C)$660.73
D)$643.73

Question 8

Solve the problem.
Acme Industries pays at the time-and-a-half rate for all time worked over 8 hours in any one day no matter how many hours are worked in a week. Susan Jones is an employee of Acme Industries.
Last week she worked 10 hours on Monday, 6 hours on Tuesday, and 9 hours on Friday. Her gross
Earnings for the week were $263.56. What is her regular rate of pay?

A)$9.95
B)$11.71
C)$8.93
D)$13.52

Question 9

Solve the problem.
Barbara Smith is an employee of Allied Manufacturing Company. She has an 8-hr workday and each day is paid $0.60 for each unit produced or the hourly rate, whichever is greater. Her hourly
Rate is $7.15 per hour. Last week she produced 90 units on Monday, 111 units on Tuesday, 82 units
On Wednesday, 112 units on Thursday, and 98 units on Friday. What were her gross earnings for
The week?

A)$305.00
B)$294.00
C)$316.00
D)$307.00

Question 10

Find the Social Security and Medicare taxes on the gross earnings. Assume a 6.2% FICA rate and a 1.45% Medicare rate.
Round to the nearest cent.
$530.00

A)$33.86, $8.69
B)$32.86, $7.69
C)$3.29, $0.77
D)$328.60, $76.90

Question 11

Use the percentage method of withholding to find the federal withholding tax, a 6.2% FICA rate to find the FICA tax, and
1.45% to find the Medicare tax. Then find the net pay for the employee. Assume that the employee has not earned over
$115,000 so far this year.
Erika Du Mesnil has gross earnings of $7914.27 semimonthly. She is married and has 4 withholding allowances.

A)$7,308.83
B)$6,479.34
C)$5,873.90
D)$8,743.76

Question 12

Motorville Auto Parts pays salespeople as follows: $488 per week plus a commission of 1.1% on sales above $15,000
through $25,000 with 1.4% paid on sales in excess of $25,000. Find the gross earnings of the salesperson. (No commission
is paid on the first $15,000 of sales.)

A)$704.70
B)$1,005.00
C)$51.70
D)$539.70

Question 13

Find the hours, rate, or earnings as specified.
Find the gross earnings for the week. Overtime hours are any hours over 40.

A)$476.85
B)$657.90
C)$453.90
D)$680.85

Question 14

Find the equivalent earnings.
Chuck earns $363 a week. What is his yearly salary?

A)$3,630
B)$18,876
C)$18,150
D)$1,573

Question 15

Find the gross earnings. Use the overtime premium method. Overtime is paid at time-and-a-half for all hours over 40.

A)$565.68
B)$496.72
C)$567.68
D)$745.08

Question 16

Find the hours, rate, or earnings as specified.
Find the number of regular hours, overtime hours (over 40), and the overtime rate (time and a half).

A)28, 0, $16.36
B)15, 13, $16.36
C)28, 0, $12.27
D)20, 8, $12.27

Question 17

Solve the problem.
Bob works for Allies Electronics making switches. He is paid $0.40 per switch. Last week he made 777 switches on regular time and 114 switches during overtime. Find his gross earnings for the
Week if time-and-a-half per switch is paid for overtime.

A)$367.80
B)$356.40
C)$390.60
D)$379.20

Question 18

Use the percentage method of withholding to find the federal withholding tax, a 6.2% FICA rate to find the FICA tax, and
1.45% to find the Medicare tax. Then find the net pay for the employee. Assume that the employee has not earned over
$115,000 so far this year.
Carla LaFong has gross earnings of $3576.57 weekly. She is married and has 2 withholding allowances.

A)$2,621.05
B)$3,302.96
C)$2,894.66
D)$3,984.87

Question 19

Find the gross earnings for the employee.
Westinghouse Paving pays its salespeople the following commissions.

A)$1,491.75
B)$74,150.00
C)$1,175.50
D)$741.50

Question 20

Solve the problem.
Allied Industries pays at the time-and-a-half rate for all time worked over 8 hours in any one day no matter how many hours are worked in a week. Ken Warner, an employee of Allied Industries,
Makes $12.30 an hour as his regular rate of pay. Last week he worked 12 hours on Monday, 5.5
Hours on Thursday, and 8.75 hours on Friday. What were his gross earnings for the week?

A)$360.80
B)$352.09
C)$365.64
D)$317.07

Question 21

Find the Social Security tax (6.2%), Medicare tax (1.45%), and state disability insurance deduction (1%) for the employee.
Assume the employee is under the FICA and SDI maximums at the end of the current pay period and assume that
time-and-a-half is paid for any overtime in a 40-hour week. Round to the nearest cent if needed.

A)$21.01, $4.91, $3.39
B)$31.52, $7.37, $5.08
C)$22.34, $5.23, $3.60
D)$18.35, $4.29, $2.96

Question 22

Find the Social Security tax and Medicare tax on the annual gross income of a self-employed individual. For a
self-employed person, the FICA rate is 12.4% and the Medicare rate is 2.9%. Round to the nearest cent if needed.
Ted Houston, accountant, earned $56,641.08

A)$6,923.49, $1,542.59
B)$3,511.75, $821.30
C)$3,511.75, $1,642.59
D)$7,023.49, $1,642.59

Question 23

Find the gross earnings. Use the overtime premium method. Overtime is paid at time-and-a-half for all hours over 40.

A)$685.52
B)$765.88
C)$1,028.28
D)$763.88

Question 24

Find the hours, rate, or earnings as specified.
Find the gross earnings for the week.

A)$46.51
B)$564.58
C)$777.56
D)$518.28

Question 25

Find the gross earnings. Use the overtime premium method. Overtime is paid at time-and-a-half for all hours over 40.

A)$411.03
B)$380.95
C)$571.43
D)$409.03

Question 26

Solve the problem.
Jennifer Jones is an employee of Acme Manufacturing Company. She has an 8-hr workday and each day is paid $0.75 for each unit produced or the hourly rate, whichever is greater. Her hourly
Rate is $8.40 per hour. Last week she produced 93 units on Monday, 107 units on Tuesday, 80 units
On Wednesday, 86 units on Thursday, and 103 units on Friday. What were her gross earnings for
The week?

A)$351.65
B)$357.65
C)$361.65
D)$370.45

Question 27

Find the equivalent earnings.
Chuck earns $387 a week, but is paid semimonthly. How much is he paid at the end of a pay period?

A)$838.50
B)$774.00
C)$20,124.00
D)$1,677.00

Question 28

Solve the problem.
Brandy's Gift House pays employees for each gift they gift wrap. Assume they are paid as follows: If Lee wraps 13 gifts, what are her gross earnings?

A)$43.50
B)$41.25
C)$39.00
D)$48.75

Question 29

Solve the problem.
Suppose assembly line workers are paid as follows: If Jared assembles 80 items, what are his gross earnings?

A)$86.25
B)$83.75
C)$80.00
D)$140.00

Question 30

Find the federal withholding tax for the employee. Use the wage bracket method.

A)$16
B)$17
C)$18
D)$15

Question 31

Use the state income tax rate given to find the state withholding tax for the following employee. Round to the nearest
cent.

A)$3,877.28
B)$38.77
C)$387.73
D)$0.01

Question 32

Find the weekly gross earnings. Overtime is paid at the time-and-a-half rate for hours over 40 per week.

A)$1,100.00
B)$1,131.00
C)$990.00
D)$1,072.50

Question 33

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Bill Fox is paid 7% commission on sales. During a recent week, he had sales of $11,691.49 and allowances of $1,808. Find his Social Security tax, Medicare tax, and SDI deduction for the week.

A)$42.89, $10.03, $6.92
B)$58.59, $8.18, $9.45
C)$50.74, $11.87, $8.18
D)$42.46, $9.93, $6.85

Question 34

Use the percentage method of withholding to find the federal withholding tax, a 6.2% FICA rate to find the FICA tax, and
1.45% to find the Medicare tax. Then find the net pay for the employee. Assume that the employee has not earned over
$115,000 so far this year.
Thomas McKnight has gross earnings of $22,012.15 monthly. He is married and has 8 withholding allowances.

A)$24,608.96
B)$17,731.41
C)$16,047.48
D)$20,328.22

Question 35

Find the gross earnings for the employee.
Westinghouse Paving pays its salespeople the following commissions.

A)$4,417.50
B)$826.75
C)$1,225.75
D)$1,652.00

Question 36

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Kay McClain is paid 7% commission on sales. During a recent week, she had sales of $6,438.71 on Monday, $1,866.17 on Tuesday, and $1,952.16 on Thursday. Find her Social Security tax, Medicare
Tax, and SDI deduction for the week.

A)$27.94, $6.54, $4.51
B)$36.04, $4.51, $5.81
C)$36.42, $8.52, $5.87
D)$44.52, $10.41, $7.18

Question 37

Solve the problem.
Tom Darcy makes $4.75 for each chimney he sweeps. Find his gross earnings if he sweeps 19 chimneys.

A)$80.75
B)$23.75
C)$99.75
D)$90.25

Question 38

Find the weekly gross earnings. Overtime is paid at the time-and-a-half rate for hours over 40 per week.

A)$940.50
B)$836.60
C)$925.60
D)$881.10

Question 39

Find the Social Security tax (6.2%), Medicare tax (1.45%), and state disability insurance deduction (1%) for the employee.
Assume the employee is under the FICA and SDI maximums at the end of the current pay period and assume that
time-and-a-half is paid for any overtime in a 40-hour week. Round to the nearest cent if needed.

A)$39.34, $9.20, $6.35
B)$26.94, $6.30, $4.35
C)$26.23, $6.13, $4.23
D)$24.80, $5.80, $4.00

Question 40

Calculate the total amount due to the IRS from the firm.
Peter's Landscaping collected $933.83 FICA, $222.34 medicare, and $293.54 federal withholding from employees.

A)$2,899.42
B)$2,383.54
C)$1,672.05
D)$2,605.88

Question 41

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Donald Ruffano is paid a salary of $469 per week plus a commission of 2% on sales. During a recent week, he had sales of $11,040.34. Find his Social Security tax, Medicare tax, and SDI
Deduction for the week.

A)$42.77, $10.00, $6.90
B)$29.08, $6.80, $4.69
C)$13.11, $2.21, $2.11
D)$13.69, $3.20, $2.21

Question 42

Solve the problem.
Find the gross earnings.

A)$90.72
B)$93.24
C)$91.98
D)$106.58

Question 43

Solve the problem.
Mike Penn is an employee of Acme Manufacturing Company. He has an 8-hr workday and each day is paid $0.30 for each unit produced or the hourly rate, whichever is greater. His hourly rate is
$6.50 per hour. Last week he produced 141 units on Monday, 167 units on Tuesday, 124 units on
Wednesday, 136 units on Thursday, and 147 units on Friday. What were his gross earnings for the
Week?

A)$296.50
B)$260.00
C)$243.25
D)$308.00

Question 44

Calculate the total amount due to the IRS from the firm.
Robinson Furnace Co. collected $2,800.09 FICA, $654.86 medicare, and $2,325.88 federal withholding tax from employees.

A)$8,580.92
B)$6,435.69
C)$5,780.83
D)$9,235.78

Question 45

Find the Social Security tax for the current pay period. Assume a 6.2% FICA rate up to a maximum of $115,000.
Gross Earnings This Year: $108,592.25 Current Period Earnings: $4,442.60

A)$13,587.28
B)$275.44
C)$285.44
D)$397.28

Question 46

Use the percentage method of withholding to find the federal withholding tax, a 6.2% FICA rate to find the FICA tax, and
1.45% to find the Medicare tax. Then find the net pay for the employee. Assume that the employee has not earned over
$115,000 so far this year.
Robert Stang has gross earnings of $603.16 weekly. He is married and has 4 withholding allowances.

A)$541.73
B)$587.88
C)$572.29
D)$557.01

Question 47

Find the weekly gross earnings. Overtime is paid at the time-and-a-half rate for hours over 40 per week.

A)$902.50
B)$950.00
C)$997.50
D)$1,010.00

Question 48

Solve the problem.
Al's Recycling Center pays local children $0.50 for each pound of aluminum cans they bring in. If Bobby brings in 9 pounds of cans, what are his gross earnings?

A)$9.50
B)$3.00
C)$6.00
D)$4.50

Question 49

Use the percentage method of withholding, a FICA rate of 6.2%, a Medicare rate of 1.45%, an SDI rate of 1%, and a state
withholding tax of 3.4%. One withholding allowance is $73.08 when paid weekly.
Jessica Walker, physicist, earns $720 per week. She is married and claims 1 withholding allowance. Her deductions are FICA, Medicare, federal withholding, state disability insurance, state
Withholding, retirement contribution of $21.60, and a savings bond of $85. Find her net pay.

A)$554.70
B)$469.70
C)$454.64
D)$526.64

Question 50

Find the weekly gross earnings. Overtime is paid at the time-and-a-half rate for hours over 40 per week.

A)$831.25
B)$778.75
C)$823.25
D)$689.75

Question 51

Find the Social Security tax and Medicare tax on the annual gross income of a self-employed individual. For a
self-employed person, the FICA rate is 12.4% and the Medicare rate is 2.9%. Round to the nearest cent if needed.
Frank Weller, surveyor, earned $25,118.67

A)$1,557.36, $728.44
B)$1,557.36, $364.22
C)$3,014.72, $628.44
D)$3,114.72, $728.44

Question 52

Use the percentage method of withholding, a FICA rate of 6.2%, a Medicare rate of 1.45%, an SDI rate of 1%, and a state
withholding tax of 3.4%. One withholding allowance is $73.08 when paid weekly.
Charles Nave, bank teller, has weekly earnings of $610. He is married and claims 3 withholding allowances. His deductions include FICA, Medicare, federal withholding, state disability insurance,
State withholding, and credit union savings of $50. Find his net pay.

A)$513.21
B)$425.49
C)$463.21
D)$453.51

Question 53

Calculate the total amount due to the IRS from the firm.
The Book Mart collected $1,485.31 FICA, $347.37 medicare, and $1,806.33 federal withholding tax from employees.

A)$3,639.01
B)$5,124.32
C)$5,471.69
D)$3,986.38

Question 54

Solve the problem.
Suppose eggplant pickers are paid as follows: If Rachel picks 363 eggplants, what are her gross earnings?

A)$40.84
B)$46.84
C)$39.93
D)$65.34

Question 55

Find the Social Security and Medicare taxes on the gross earnings. Assume a 6.2% FICA rate and a 1.45% Medicare rate.
Round to the nearest cent.
$411.30

A)$255.00, $59.60
B)$2.55, $0.60
C)$26.50, $6.96
D)$25.50, $5.96

Question 56

Solve the problem.
Stephen Rodrigues assembles and finishes wood products. He is paid $1.50 for a shelf, $0.90 for a picture frame, and $2.30 for a planter. One week he completed 41 shelves, 77 picture frames, and 37
Planters. Find his gross earnings.

A)$243.10
B)$219.10
C)$728.50
D)$215.90

Question 57

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Todd Bennett worked 41.5 hours last week at Eck Builders, a construction company. He is paid $ 11.27 per hour, plus time-and-a-half for overtime. Find his Social Security tax and Medicare tax
For the week.

A)$27.95, $6.54
B)$29.00, $6.78
C)$29.52, $6.90
D)$43.50, $10.17

Question 58

Find the gross earnings for the employee.
Westinghouse Paving pays its salespeople the following commissions.

A)$1,200.00
B)$810.00
C)$750.00
D)$60.00

Question 59

Calculate the total amount due to the IRS from the firm.
Northwest Auto Sales collected $3,087.89 FICA, $722.17 medicare, and $2,619.72 federal withholding tax from employees.

A)$7,151.95
B)$9,517.67
C)$10,239.84
D)$6,429.78

Question 60

Find the Social Security tax for the current pay period. Assume a 6.2% FICA rate up to a maximum of $115,000.
Gross Earnings This Year: $110,965 45) Current Period Earnings: $5,636

A)$99.26
B)$243.97
C)$250.17
D)$349.43

Question 61

Find the weekly gross earnings. Overtime is paid at the time-and-a-half rate for hours over 40 per week.

A)$458.35
B)$413.85
C)$502.85
D)$489.25

Question 62

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Beth Conners worked 43.2 hours last week at Creative Kitchens. She is paid $6.58 per hour, plus time-and-a-half for overtime. Find her Social Security tax and Medicare tax for the week.

A)$26.43, $6.18
B)$18.28, $4.27
C)$17.62, $4.12
D)$16.32, $3.82

Question 63

Use the percentage method of withholding, a FICA rate of 6.2%, a Medicare rate of 1.45%, an SDI rate of 1%, and a state
withholding tax of 3.4%. One withholding allowance is $73.08 when paid weekly.
Larry Calanan has earnings of $510 in a week. He is single and claims 2 withholding allowances. His deductions include FICA, Medicare, federal withholding, state disability insurance, state
Withholding, union dues of $15, and charitable contributions of $21. Find his net pay.

A)$389.85
B)$361.54
C)$408.51
D)$372.51

Question 64

Solve the problem.
Anita's regular hourly rate is $14 for a 40-hour work week. She is paid time-and-a-half for each hour worked on weekends. One week Anita worked 40 hours from Monday through Friday and 8
Hours on Saturday. Find her gross pay for the week.

A)$728
B)$224
C)$672
D)$560

Question 65

Solve the problem.
An entomologist pays Fred $0.15 for each butterfly he brings in. Find Fred's gross earnings if he brings in 75 butterflies.

A)$12.45
B)$75.15
C)$10.05
D)$11.25

Question 66

Solve the problem. Use a FICA rate of 6.2%, a Medicare rate of 1.45%, and an SDI rate of 1%. Assume the person's
earnings will not exceed $31,800 for the year. Round to the nearest cent if needed.
Lily Adams is paid 6% commission on sales. During a recent week, she had sales of $7,657.00 and returns of $162.05. Find her Social Security tax, Medicare tax, and SDI deduction for the week.

A)$27.88, $6.52, $4.50
B)$27.51, $6.43, $4.44
C)$28.48, $6.66, $4.59
D)$29.09, $4.59, $4.69

Question 67

Find the hours, rate, or earnings as specified.
Find the gross earnings for the week. Overtime hours are any hours over 40.

A)$809.55
B)$854.55
C)$1,214.55
D)$1,169.55

Question 68

Find the Social Security tax for the current pay period. Assume a 6.2% FICA rate up to a maximum of $115,000.
Gross Earnings This Year: $113,089.05 Current Period Earnings: $4,442.38

A)$112.28
B)$118.48
C)$156.95
D)$275.43

Question 69

Solve the problem.
ACME package delivery pays employees for each package they deliver. They are paid as follows: If Joe delivers 22 packages, what are his gross earnings?

A)$178.50
B)$154.00
C)$187.25
D)$231.00

Question 70

Find the hours, rate, or earnings as specified.
Find the number of regular hours, overtime hours (over 40), and overtime rate (time and a half).

A)40, 7, $25.50
B)33, 14, $34.00
C)40, 7, $34.00
D)47, 0, $25.50

Question 71

Find the Social Security tax (6.2%), Medicare tax (1.45%), and state disability insurance deduction (1%) for the employee.
Assume the employee is under the FICA and SDI maximums at the end of the current pay period and assume that
time-and-a-half is paid for any overtime in a 40-hour week. Round to the nearest cent if needed.

A)$23.27, $5.44, $3.75
B)$19.59, $4.58, $3.16
C)$22.04, $5.15, $3.56
D)$33.06, $7.73, $5.33

Question 72

Solve the problem.
Sue works for Acme Manufacturing Company packing boxes of staples. She is paid $0.15 per box packed. Last week she packed a total of 1,762 boxes, of which 103 were packed during overtime
Hours. What were her gross earnings for the week if time-and-a-half per box is paid for overtime?

A)$273.06
B)$282.33
C)$271.00
D)$272.03

Question 73

Find the equivalent earnings.
Kathy earns $602 per biweekly pay period. How much does she earn in a month?

A)$1,304.33
B)$15,652.00
C)$301.00
D)$652.17

Question 74

Find the equivalent earnings.
Barbara's yearly salary is $17,212. What is her biweekly salary?

A)$662.00
B)$331
C)$717.17
D)$1,434.33

Question 75

Solve the problem.
Allied Industries pays at the time-and-a-half rate for all time worked over 8 hours in any one day no matter how many hours are worked in a week. Ken Warner, an employee of Allied Industries,
Makes $9.50 an hour as his regular rate of pay. Last week he worked 13 hours on Monday, 4 hours
On Tuesday, and 8 hours on Friday. What were his gross earnings for the week?

A)$271.45
B)$262.95
C)$261.25
D)$259.45

Question 76

Find the Social Security tax and Medicare tax on the annual gross income of a self-employed individual. For a
self-employed person, the FICA rate is 12.4% and the Medicare rate is 2.9%. Round to the nearest cent if needed.
Roberta Beltman, freelance photographer, earned $30,199.36

A)$1,872.36, $875.78
B)$3,744.72, $875.78
C)$1,872.36, $437.89
D)$3,644.72, $775.78

Question 77

Find the Social Security tax (6.2%), Medicare tax (1.45%), and state disability insurance deduction (1%) for the employee.
Assume the employee is under the FICA and SDI maximums at the end of the current pay period and assume that
time-and-a-half is paid for any overtime in a 40-hour week. Round to the nearest cent if needed.

A)$3.31, $0.77, $0.53
B)$25.82, $6.04, $4.17
C)$17.22, $4.03, $2.78
D)$19.99, $6.80, $5.55

Question 78

Find the equivalent earnings.
Arnold earns $19,656 a year. How much does he earn in a month?

A)$378.00
B)$1,965.60
C)$1,638.00
D)$819.00

Question 79

Solve the problem.
Nancy earns $12.25 per hour. One week she worked 39.75 hours. Find her gross pay for the week.

A)$487.04
B)$486.84
C)$486.94
D)$486.95

Question 80

Solve the problem.
Suppose pumpkin pickers are paid as follows: If Nicole picks 267 pumpkins, what are her gross earnings?

A)$40.06
B)$48.06
C)$42.07
D)$37.38