A Gainesville hourly lead carpenter is paid $28 per hour. This week the timecard shows 38 regular hours and 7 overtime hours paid at 1.5 times the regular rate. What gross wages should be recorded?
Correct Answer
A) $1,358.00
Regular pay is $1,064 and overtime pay is $294, for total gross wages of $1,358.
Why This Is the Correct Answer
Regular pay is $1,064 and overtime pay is $294, for total gross wages of $1,358.
Why the Other Options Are Wrong
Option B: $1,260.00
$1,260.00 is below the supported result for payroll gross wages; it likely skips a premium-pay or employer-cost component.
Option C: $1,302.00
$1,302.00 is below the supported result for payroll gross wages; it likely skips a premium-pay or employer-cost component.
Option D: $1,456.00
$1,456.00 is above the supported result for payroll gross wages; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Posted Commercial payroll: time, premium, reimbursement, proof in separate buckets.
Reference Hint
Open-book path: tab Builder's Guide to Accounting, 2001 to Section Two, Payroll Accounting, Time Cards and Payroll Checks; use the job ledger figures in the stem and recompute the same accounting measure.
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