Mann hardware has four employees who are paid on an hourly basis plus

Mann Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2014, are presented below.

Employee		Hours Worked		Hourly Rate		Federal Income Tax Withholdings			United Fund
Ben Abel		40		$15		$?			$5
Rita Hager		42		16		?			5
Jack Never		44		13		60			8
Sue Perez		46		13		61			5

Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%.