DOCUMENT RESUME

ED 095 326 CE 001 880

AUTHO? hitz, Rochelleorbi'erT9 Payroll Records, Business Education: 7734.31.INSTITUTION Pade County Public Schools, Miami, Fla.PUB DAT! 72NOT? 22p.; An Authorized Course of Instruction for the

Quinmester Program

EtPS PPICE MF-$".75 HC- $1.5') PLUS POSTAGEDESCPIPTORS *Business Education; *Course Content; *Curriculum

Guides; Job skills; *Payroll Records; PerformanceCriteria; *Recordkeeping; Records (Forms); ResourceMaterials; Seconiary Grades

IDENTIFIERS Florida; *Quinmester Program

ABSTPACTThis brief pamphlet offers a course description to

acquaint students with different types of payroll records, andprovides experience in the preparation of time cards, the use ofc!'arts to figure taxes, akiag deductions, and completing records togovernment requirements. Enrollment guidelines; objectives; coursecontent; procedures; learning activities such as speakers, fieldtrips, and a simulated payroll department; and evaluative instrumentsare described. Listed are resources for students and teachers.Appendixes contain tests on a time card, computing gross and netwages, and currency breakdown. Keys are included. (NH)

AUTHORIZED COURSE OF INSTRUCTION FOR THE nuo,_4

PAYROLL RECORDS

Business Education-7734.31

DIVISION OF INSTRUCTION1911

PAYROLL RECORDS

7734.31

Business Education

Written by Rochelle MitzAnd Approved by the Business Education "..'iteerinL Committee

For Quiramester Courses

for the

DIV13ION OF IN;;TRUCT101;Dade County Public :school:.

wail FL 331321972

DADE COUNTY SCHOOL BOARD

Mr. William Lehman, ChairmanMr. G. Holmes Braddock, Vice-Chairman

Mrs. Ethel BeckhamMrs. Crutcher Harrison

Mrs. Anna Brenner MeyersDr. Ben Sheppard

Mr. William H. Turner

Dr. E. L. Whigham, Superintendent of SchoolsDade County Public Schools

Miami, Florida 33132

Published by the Dade County School Board

I.

II.

BEST COPY AVAILABLE ow COPY AVAILABLE

TABLE OF CONTENTS

COURSE CONTENT

COURSE NUMBER

1

1

III. COURSE DESCRIPTION 1

Synopsisi.

TextbookOccupational Relationships 1

IV. COURSE ENROLLMENT GUIDELINES 1Prior Experiences Needed 1Pretest 1

V. COURSE OF STUDY PERFORMANCE OBJECTIVES

VI. COURSE CONTENT 2Figuring Wages 2Preparing the Payroll 2Tax Reports 3

VII. SUGGESTED PROCEDURES, STRATEGIES, AND LEARNING ACTIVITIES . 4Speakers 4Field Trips 4Simulated Payroll Department 4Other Classroom Activities 4

VIII. EVALUATIVE INSTRUMENTS 5Pretest 5Interim TestsPosttest 5Grading 5

IX. RESOURCES FOR STUDENTS 5Textbooks 5Workbooks 6Text-Workbooks 6Practice Sets 6Community Resources

7Filmstrip 7

X. RESOURCES FOR TEACHERS 7BooksHandbooks

7Supplementary Textbook-Supplementary Workbooks 6Tests 6Periodicals 6Penmanship Strips 9

APPeANDIX10

Time Card Test 11Test on Computing Grosz 12Test on Computing Net Wz:p- 13Test on Currency Breakdown 14

1 keys 15

BEST COPY AVAILABLE

I. COURSE TITLEPAYROLL RECOI:.

COURSE NUMBER-7734.31

III. COURSE DEL;CRIPTION

A. SynopsisAcquaints students with different types of payroll records andgives them experience in preparing time cards, using charts tofigure taxes, making appropriate deductions, and completingrecords for government requirements.

B. TextbookOne or more of the state adopted textbooks for recordkeeping and/orone of the department's choosing.

C. Occupational RelationshipsCashierFile clerkRetail sales clerkSecretary

IV. COURSE Elinouzumer GUIDELINES

Payroll clerkReceptionistClerk typistGeneral office clerk

A. Prior Experiences NeededThe student should have attained the objectives of Money Records(7734.21) prior to enrollment in this course.

B. PretestThe pretest should be used for determining placement within theclass. This test should enable the teacher to determine whetherthe student has attained the objectives of the preceding courseand/or the objectives of this course so that proper learningactivities may be prescribed.

V. COURSE OF STUDY PERFORMANCE OBJECTIVES

Upon successful completion of this course, the student will be able to--

1. compute an employee's pay based on an hourly wage rate, givena tiwe card containing re(Fulartime hours and overtime hours;

2. compute an employee's p..!.; based on a piecerate wage fromgiven information;

3. compute an employee's pay eased on a commission wage fromgiven information;

4. determine net pay using .t lithholding tax table, given a listof employees showing exec.iLicns and wages;

5. prepare a payroll book 110;ludini; the rogul:ir wages, overtimewages, and deductions 141:. 100 perce:41: accuracy;

BEST COPY AVAILABLE

V. COURSE OF STUDY PERFORMANCE OzJECTIVE, Continued

6. prepare a currency bf.iukrit,wn with 100 percent accuracy given thenet wages for a group of employees;

7. prepare a currency requisition with 100 percent accuracy giventhe net wages from the currency breakdown;

8. prepare a payroll check and voucher;

9. prepare the necessary employee forms for social security andwithholding taxes;

10. answer a given set of questions on benefits due to loss of incomewith 90 percent accuracy.

71. COURSE CONTENT

A. Figuring Wages1. Hourly basis

a. Time card(1) Regular hours(2) Overtime hours

(a) Federal wage and hour law(b) Businesses engaged in interstate commerce

b. Tardiness deductions2. Piecerate basis

a. Straight piece rateb. Differential piece rate

3. Commission basisa. Straight salaryb. Straight salary plus commissionc. Commission based on percent of sales

4. Withholding taxa. Employee's tax guide when paid:

Weekly(2 Monthly(3 Other periods of time

b. Employee's withholding exemption certificate5. Payroll book

a. Regular wagesb. Overtime wages

O. Wage computation book

B. Preparing the Payroll1. Gross pay2. Net or takehome pa.j

a. Payroll deductions: required by law(1) Federal withi.olding tax(2) State incoG. tax(3) Social security tax

2

VI. COURSE CONTENT, Continued

a Old-ageb Survivorsc Disability

b. Payroll deductions: not required by law(1) Group insurance plans

(a) Health(b) Life

2 Retiremeat programs3 Union dues4 Payroll savings bonds

3. Records of earnings (payroll book)a. Individual employee record

N2QuarterlySummary

b. Payroll register for all employees

4. Payroll checka. Voucherb. Check

5. Currency breakdowna. Net salaryb. Billsc. .Coins

6. Currency requisitiona. Denominationb. Quantityc. Valued. Total

7. Cash payments journal - net payroll columna. Payroll sheetb. Stub and check for net payroll

6. Aids in preparing tne payrolla, Accounting boardb. Time clock with continental time

C. Tax Reports1. Federal Income Tax

a. U. S. Individual Income Tax Return - Form 1040b. Employer's Quarterly Federal Tax Return - Form 941c. Withholding tax statements

W-2 Form: Tax Withheld Statement2) W-3 Form: Reconciliation of Income Tax Withheld

for Wagesd. Withholding Tax Rate Schedule

2. Social security tax (FICA tax)a. Application for social security numberb. Social security cardc. Social security tax tabled. Report for self-employed

3. Benefits for loss of incomea. Federal Unemployment Tax Act

3

COURSE CONTENT, Continued

(1) Provides workmen and families with income durinjperiods of unemployment

(2) Keeps purchasing power alive(3) Computation of unemployment tax

b. Workmen's compensation laws(1 Coverage for employee(2 Insurance rates for state

VII. SUGGESTED PROCEDURES, STRATEGIES, AND LEARNING ACTIVITIES

A. Speakers

As a suggested learning activity, have a representative fromInternal Revenue and Social Security offices visit your classroom. Have the speakers explain their respective roles inregard to payroll deductions.

B. Field Trips

Have students visit various business offices to learn how payrolldepartments operate. Small business offices in the communitycan be helpful in this activity. It is also suggested thatvisits to large offices be scheduled to compare the payrollprocedures.

C. Simulated Payroll Department

Students are given a chance to work in the payroll department ofa simulated office for one week. If the students have attainedthe ability to operate adding machines, these machines should beused during this week.

D. Other Classroom Activities

The teacher can prepare assignment sheets, instruction sheets,and learning activities. This will enable the students to workindividually and free the teacher to supply more individual help.

Small group demonstrations on how to prepare various payrollforms are recommended. An overhead projector with varioustransparencies should be used.

Have students fill out various payroll,forms such as necessaryinternal revenue and social security papers. This can be doneas the teacher is demonstrating with the overhead projector.

Students should check various businesses and list occupationsshowing bases of pay. This will alert the student to what jobsare paying and the importance of each. While checkinf: variouswages, the student can learn the many deductions businesseshandle for their employees.

I.

VIII. EVALUATIVE INSTRUMENTS (sec kipendix for suggested items)

A. Pretoat

A pretest for this course Nay be given to determine what thestudents already know about the subject and to determine if thestudents have attained the objectives of the previous course,Money Records (7734.21). This will assist the teacher in herapproach and in making individual assignments.

B. Interim Tests

It is suggested that the teacher use published tests and teacherdesigned tests.

TYPE

Time Card Test

Hours Worked (Regular,Overtime) Test

Total Wages SocialSecurity and WithholdingTax Test

Currency Breakdown,Currency Requisition Test

PURPOSE

To determine if students can computetotal hours wcrked per week whengiven the hours punched in and outeach day.

To determine if students can computea worker's total gross wages giventhe hourly rate and hours worked.

To determine if students can computea worker's net salary. The studentwill be given the proper chart tofigure the s cial security tax andwithholding tax exemptions.

To determine if students can separatethe total worker' wanes into properdenominations, a ;&d accurately separatethese denominations into the quantityand value of each.

C. PosttestShould measure all of the performance objectives of thecourse.

D. Grading

There is no one method of grading to be used for this course.However, the teacher should be consistent in the grading duringthis course.

IX. RESOURCES FOR STUDENTS

A. Textbooks

Baron, Harold and Steinfeld, Solomon C. Clerical Recordkeepinc,2nd edition. Cincinnati: :;out:,-4estern Publichinz; Company,

1965.

BEST COPY AVAILABLE

IX. RLSOURGES FOR STUDENTS, Continued

A. Toxtbooke, Continued

Baron, Harold and Steinfeld, Solomon C. Clerical Recordkeepiaa,Course I, 2nd edition. Cincinnati: South4estern PublishingCompany, 1971.

Baron, Harold and Steinfeld, Solomon C. Clerical RecordkeepinG,Course II. Cincinnati: South - Western Publishing Company,x.971.

Heiges, P. Meyers and Schneider, Arnold E.; Huffman, Harry; andStewart, Jeffery R. Jr. General RecordkeepinG, 5th edition.New York: Gregg Division of McGraw-Hill Book Company, 1965.

B. Workbooks

Baron, Harold and Steinfeld, Solomon C. Clerical RecordkeepingWorkbook, Unit 9. Cincinnati: South -- Western PublishingCompany, 1965.

Baron, Harold and Steinfeld, Solomon C. Clerical RecordkeepingWorkbook, Coarse I, Unit 9, 3rd edition. Cincinnati: south-Western Publishing Company, 1971.

Baron, Harold and Steinfeld, Solomon C. Clerical RecordkeepinctWorkbook, Course II, Unit 9. Cincinnati: South-WesternPublishing Company, 1970.

heiges, P. Meyers; Schneider, Arnold E.; Huffman, Harry; andStewart, Jeffery R. Jr. General Recordkeeping Workbook,Volume 19 5th edition. New York: Gregg Division of McGraw-Hill Book Company, 1965.

C. Text-Workbooka

Pendery, John A. and Puller, Robert W. Clerical PayrollProcedures, 6th. edition. Cincinnati: L;outh-WesternPublishinz Co., 1970.

Barton F. and Wood, Payroll systems and Procedures.New York: Gregg Division of NoGraw-Hill Book Co., 1970.

D. Practice Sets

Daggett, Harry. Clerical aocordkeepinL: Practice :jet, "PayrollForma." Cincinnati: South- Western Publishing Company, 1966.

Dusineza Protect 5, The .;ommunity Denartment store. Cincinnati:Liouth-Western Company.

IX. RESOURCES POR STUDENTS, Continusd

D. Practice Sets, Continued

Nanasay, Louis C. Standard Pa roll Project, 4th edition.(Problems with papers; 0210; 75 New York: Pitman Pub-lishing Corp., 1967.

E. Community Resources

Local, state, and federal government agencies

Local business organizations

Living Witness Program Dade County Public Schools, Diisionof Vocational, Technical, and Adult Education.

F. Filmstrip

Wages and Hours. 35 frame filmstrip, no sound. Part of THEWORLD OF ECONOMIC SERIES. McGraw-Hill Films, 330 West 42Street, New York, NY 10036. Code 643100, individual film-strip, 38.50.

X. RESOURCES FOR TEACHERS

A. Books

Business Education Yearbooks, annual. National Business EducationAssociation, 1201 Sixteenth Street, N. W., Washington,DC 20036.

Douglas, Lloyd V.; Blanford, James; and Anderson, Ruth I. TeachinBusiness Subjects. Englewood Cliffs: Prentice-Hall, 19 5.

grant, Earl S. Successful Devices in Teachirla Eiookkeeping.Portland: J. Weston Walch, Publisher, 19o2.

Teacher manuals, editions, and/or keys are available for most ofthe books listed in the previous section, Resources forStudents, from the respective publishing companies.

Tonne, Herbert A. Principles of Business Education, 3rd edition.New York: Gregg Division of McGraw -hill Book Co., 1970.

Tonne, Herbert A.; Popham, Estelle L.; and Freeman, g. Herbert.'ethods of Teachinc. Business Sub'ects, 3rd edition. NewYork: Gregg Division of %!c3raw-dill Book Co., 1)65.

B. h:..ndbooKs

A Juice to Business Education in Florida Schools. Bulletin 72.Tallahassee: State Department of Educaticn, 1967.

X. RESOURCES ?OR TEACHERS, Continued

C. 'Supplementary Textbooks

Huffmr:.n, Harry; Twiss, Ruth; and Whale, Leslie. Mathematics forBusiness Occupations, 3rd edition. New York: Gregg Divisionof McGraw-Hill Book Company, 1968. (Chapter 13--"Payrolls")

Lewis, harry. Mathematics for Daily Living. Cincinnati:McCormick-Mathers Publishing Company, Inc., 1970. (Chapter 4--"Personal Income")

Rosenberg, R. Robert and Lewis, Harry. Business Mathematics,7th edition. New York: Gregg Division of McGraw-Hill BookCompany, 1966. (Unit 7--"Payroll Procedures")

D. Supplementary Workbooks

Lewis, Harry. Mathematics for Daily Living Workbook.McCormick-Mathers Publishing Co., 1970.

Rosenberg, R. Robert. Business Math 30. New York:of McGraw-Hill Book Company, 19 8.

Cincinnati:

Gregg Division

Rosenberg, R. Robert and Lewis, Harry. Business Mathematics,7th edition. New York: Gregg Division of McGraw-Hill BookCompany, 1963.

Rosenberg, R. Robert and Sexton, Joseph. Business Math On The Job.New York: Gregg Division of McGraw-Hill Book Company, 1969.

Tests

Baron, Harold and Steinfeld, Solomon C.Recordkeilaa, hid edition. Unit 9.

Baron, Harold and Steinfeld, Solomon C.Recordkeeping. 3rd edition. Unit 9.

Baron, Harold ami Steinfeld, Solomon C.Bzordkeepin&, Course II. Unit 3.

Tests for Clerical

Tests for Clerical

Tests for Clerical

iieiges, P. Meyers; (6chneider, Arnold E.; Huffman, Harry; andStewart, Jeffery R., Jr. Tests for General Itecordkeein,5th edition.

?. Periodicals

3:11ance LI:eet) The. :oht-1,:. Clncinnzuti: South-iiesternPublishirv: Company.

aducut13% 1Por117. Uctober-4:a.y. Washin,,ton, D. C.:National Business Edu,-;,.1.1-,ion Association.

0

X. RESOURCES FOR TEACHERS, Coutin-..zej.

P. Periodicals, Continued

Business Education World, Five .L.ties each nchool year. NewYork: Gregg Division of McGraw-Hill Book Company.

Changing Times Teacher's Journal. Nine monthly issues.Washington: Changing Times Education service.

Journal of Business Education. October-gay. East :itroudsburgPa.: Robert C. Trethaway.

NMI Memo. Money Managemnt Institute of Household FinanceCorporation. Prudential Plaza, Chicago, IL 60601.

G. Penmanship Strips ( or Tackboard)

Zarer-Bloser Company has a representative in this a.la:Gertrude Shaffner; 220 Holloway Drive; Plantation, FL 33313;phone-567-4353.

The A. N. Palmer Company has a catalog available: 1720 lestIrving Park Road; Schaumburg, IL 60172.

6

APPENDIX

IG

TIME CARD TEST

Scale for tardiness deductions may be used from the classroom book.

Instructions: Find the total hours worked by employees using the followingtime-clock cards.

rt

a

Card W1 Card W2Total Total

M. 7:55 12:01 1:05 5:00 M. 8:00 12:00 1:00 5:00

Tu. 8:00 12:00 12:58 5:02 Tu. b:30 12:00 12:56 5:05

a. 6:05 12:04 12:58 5:00 W. 9:00 12:00 12:59 4:30

Th. 7:59 12:00 1:07 5:02 Th. 7:58 12:00 1:30 5:05

F. 6:00 12:03 1:00 4:05 F. 9:57 12:01 1:00 5:00

Total Hours Total Hours

GardCard 1-3 ATotal Total

M. o:00 12:00 1:00 5:00 M. 9:00 12:02 12:58 5:02

Tu. 8:15 12:02 1:00 5:03 Tu. 7:57 12:01 12:59 5:03

W. 7:55 12:03 12:53 4:46 w. 1:00 4:07

Th. 6:57 12:01 12:59 5:00 Th. 7:59 12:01 1:01 5:02

F. 8:56 ) 2:00 12:59 5:01 F. 8:00 12:01 1:30 4:45

Total Hours Total hours

TEST ON COMPUTING GROSS WAGE;.i

Instructions: Complete the following payroll information.

1. Regular = 40 hour week

Rate Total WagesWorker Hours Worked

1 39 31.80

2 40 2.30

3 38 3.24

4 40 1.75

5 37 2.15

2. WorkerHours Worked Total

Hours Rate Total Wages,I4. Tu. W. Th.

1 7 5 0 6 31.65

2 7 U 9 5 2.2041=111M110

3 9 6 7 7 8 3.25

4 8 8 8 7 8 1.85

5 7 6 8 9 6 1.90

3. Workerours Worked Total

Rate BonusTotal Rec.

+ Over.TotalUasM. Tu. W. Th. F. Hours

1 7 7 6 9 9 ow....11m. .1111.111.1.

2 10 6 6. 7 9 1.95

3 9 9 9 10 2.40

4 7 6 9 1.75

5 9 9 L, 9 L, 2.50 aml. mMINNIMIwanno

4 3 hours a day,Total

Worked Hours Total Reg.Rate

TotalWagesWorker

HoursY.. Tu. W. Th. F. Worked Bo_nus + Over.

1

2

"0

7

0

i9

0

10

10

7 42.20

1.60iu 110.11.1.1

3 6 6 9 9 1.75

79 6 C 9 2.05

/11111111.M.MINEO

10 7 Cd 9 9 1.05

12

Ic-4 0

0 0 ,c1

4.4

.0

t,

4"c

coiiicti

E-.4

gr4414 0.4

O1-4 0

Me

g 44

,41.

t.r

0m 0

?el

r,8d d

4k .M

8M

0 k d

0E-4

05.,

ri 0 +2

;404

40 .01

1444

O. 0

F;

00 m

$.# 0

dr4

eitoc"

4c1

0o

44 d

0-54 0

M0

0+

2 X08

9.40 0

P4

A -4-4

A.

HOURLY WAGES

11MN

PReg.

Reg.

Over

Over

Gross

Worker

Exemptions,

M.

Tu.

W.

Th.

F.

Hrs.

Rate

Time

Rate

Amt.

Salary,

1u

99

96

41.70

23-a

87-7.1.

89

92.20

34-M

10

7 a

98

10

1.95

43-6

d10

89

92.35

52-4

910

0ó

b2.45

Deductions

Soc.

Inc.

Total

Net

Sec.

Tax.

Ded.

Salary

B.

PIECE-WORE WAGES

Number of Articles

Total

Worker

Exemptions

M.

Tu.

W.

Th.

Fr.

Articles

1241

23

24

20

32

25

22-5

19

16

24

17

24

31-5

20

25

22

18

17

4341

16

18

19

21

23

52-M

34

30

32

25

27

Deductions

Rate

4 .75

1.55

1.74

1.87

1.25

Salary,

:roe.

Inc.

Other

Total

Net

Sec.

Fax

Ded.

Ded.

Salary,

31.00

.82

1.37

1.56

1.25

TEST ON CUR.2.:-.2= BREAKDOWN

Instructions: Complete the followinc form:. Information for the CurrencyMemorandum is found in the first form.

CURRENCY BREAKDOWNBills Coins

Worker Salary 320 310 35 31 500 250 100 50 10

1 3 35.96

2 124.68

3 79.62

4 98.45

5 67.33

CURRENCY MEMORANDUM

Denomonations quantity Value

320 bills

410 bills

35 bills

'41 bills

half-dollars

quarters

Dimes

Nickels

Pennies

TOTAL

14

KEY FOR TI ME CARD TEST

Card .#1Total

Card 42

M. 7:55 12:01 1:05 5: 00 Iz3 4 M. 8: 00 12: UU 1: UO 5:00

Tu. 8:00 12 :00 12:58 5 :02 6...P.P=.11101 Tu. 8 :3U 12 :00 12:58 5 :05

14 0:05 12: 04 12: 58 5:00 W. 9: 00 12:00 12: 59 4:307-3/4

Th. 7:59 12:00 1 :07 5 :02 7-3/4 Th. 7:58 12:00 1 :30 5 :05

F. 8:00 12 :03 1:00 4: 05 7 F. 9:57 12: 01 1: 00 5: 00

Total 38-114 Hours Total 35-1/2 Hours

Card r3

12: 00

12: 02

12:03

12:01

12:00

1: 00

1:00

12:58

12:59

12:59

5:00

5:03

4:46

5:00

5:01

TotalCard ;/4

12: 02

12: 01

12:01

12:01

12: 5.,

)9

1:00

1101

1:30

....

Tu.

W.

Th.

F.

3. ou

v :15

7:55

8:57

b: 56

I.

Tu.

W.

Th.

F.

): 00

7:57

7:59

ti: 00

7-314

7-3/4

7

j____

Total7--"'7 ...1/ 2

6-1/2

7-1/2.

5: 02TotalI__

5:03 8

4 :07 3

5:02 8

4:45 7-1/4

T ot.J.1 37-1/2 Hours Total 33-1L Hours

15

aY FOR TEST ON COMPUTING GRO:/-; WAG4J

1. Regular a 40 hour week

RateWorker hours Worked

1 39 31.80

2 40 2.30

3 38 3.24

4 40 1.75

5 37 2.15

2. Workerhours Worked

M. Tu. W. Th. F.

1 8 7 5 8 6

2 7 8 8 9 5

3 9 6 7 7 8

4 3 8 3 7 8

..,5 7 6 8 9 6

Total Wages

$ 70.20

22.00

123.12

70.00

79.55

TotalHours Rate Total Wages

_3_4 s 56.10

37 2.20 81.40

_12.. 3.25 120.25

39 72.15

36 1.90 6b.40.

Hours Worked Total Total Reg. Total

3. Worker M. Tu. W. Th. F. Hours Rate Bonus + Over. WaL12

.19. 41.80 0 472.00 7 2.0078.00 +

42 1.95 2 5. t36 63.8696.00 +

45 2.40 5 18.00 114.00,

3 6 1.75 0 66.50 66.50,

100.00 +

,43 2.50 3 11.25 111.2

1 7 7 8 9 9

2 10 8 8 7 9

3 9 9 9 10 8

4 3 7 6 8 9

5 9 9 3 9 8

A

IT hours a day,

Hours WorkedWorker M. Tu. W. Th. F.

Tot :l

Total Reg Total+ Over. Rate Wages,

9

2

lu

10

10

)

9

7

10

8

9

+6.60 ;2.20

1.,,0

1.75

2.05

3

72.00 +6.10 00.10

.1 C 70.00 70.00

, r

1o2.UU +;_fm

74.00 +o.34 62.34

A.

Worker

Exemptions,

11-S

23-S

34-.M

43-S

52-44

HOURLY WAGES

Reg.

M.

Tu.

W.

Th.

F.

Hrs.

b9

99

8AEI__

871

69

940

10

79

810

40

810

89

940

91

10

88

8

,

12

Reg.

Rate

Over

Time

Over

Rate

Amt.

4 1.70

3$2.5

68.00

_ILL

86.00

2.20

V.

3.30

4.95

78.00

1.95

Al

2.93

13.19

94.00

2.35

314.12

98.00

2.45

11

3.66

12.88

Deductions

.riB

.PIECE-WORK WAGES

LI

Total

Worker

Exem

ptions,.-.

w1

2-44

I.,

0i

.11 4/11141

02

s3

:TI

134.46

27.59

3,.52

40.71

5o.c5J

oo4

2-8

1-8

3 -44

2-K

Gross

2111E4

$ 75.65

92.95

q1.1,4

106.12

110.65

Number of Articles

Gross

M.

Tu.

W.

Th.

F.

23

24

20

32

25

19

18

24

17

24

20

25

22

16

17

16

lb

19

21

23

34

30

32

25

27

Articles

Rate

'i-ialanz

12.1

3-L12

.s, 93.00

3 78.44

21.90

.82

30.31

127.79

28.60

1.37

36.49

134.99

22.10

1.56

32.37

149.02

24.40

1.25

34.53

150.47

102

1.55

.156.10

102

1 z.11

17/.43

21

14sd

.161.39

-IL

1.L.21

1;i5.00

Deductions

Soc.

Inc.

Other

Total

Net

Sec.

Tax

Ded.

Ded.

aplaz

8 9.10

31.00

:;14.56

3 78.44

21.90

.82

30.31

127.79

28.60

1.37

36.49

134.99

22.10

1.56

32.37

149.02

24.40

1.25

34.53

150.47

134.46

27.59

3,.52

40.71

5o.c5J

.11 4/11141

WorkerNet

1 3 85.96

2 124.68

3 79.62

4 98.45

5 87.33

3476.04

KEY TO T. ON CURREhCY BREAKDOWN

Bills Coins420 $10 45 $1 500

4 1 1

6 4 1

3 1 1 4 1

4 1 1 3

J. . 1 2

Denominations

320 bills

310 bills

35 bills

31 bills

Half-dollars

quarters

Dimes

Nickels

Pennies

TOTAL

250 100

1 2

1

1

1 2

1 .

50 lo

1

1 3

2

1 --21 2 4 13 3 3 6 2 9

quantity Value

21 3420.00

2 20.00

4 20.00

13 13.00

3 1.50

3 .75

6 .60

2 .10

9 .09

3476.04