A carpenter's wage is $32 per hour and payroll burden is 28 percent. What burdened labor rate should be used?
Correct Answer
A) $40.96 per hour.
The burden is $32 x 28 percent = $8.96, so the burdened rate is $40.96.
Why This Is the Correct Answer
The burden is $32 x 28 percent = $8.96, so the burdened rate is $40.96.
Why the Other Options Are Wrong
Option B: $36.48 per hour.
$36.48 per hour. is below the supported result for payroll burden calculation; it likely skips a premium-pay or employer-cost component.
Option C: $39.20 per hour.
$39.20 per hour. is below the supported result for payroll burden calculation; it likely skips a premium-pay or employer-cost component.
Option D: $60.00 per hour.
$60.00 per hour. is above the supported result for payroll burden calculation; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Pricing Labor payroll: time, premium, reimbursement, proof in separate buckets.
Reference Hint
Study anchor (closed-book): memorize Payroll burden calculation from CSLB Law and Business Study Guide; California Employment Development. / California EDD payroll tax and employer burden concepts; know the rule or calculation trigger without relying on exam-room lookup.
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