A Riverview foreman earns $28.75 per hour, with 38 regular hours and 6 overtime hours at 1.5 times the regular rate. What gross wages should be recorded?
Correct Answer
B) $1,351.25
Gross wages include straight-time regular hours plus overtime hours at time-and-one-half.
Why This Is the Correct Answer
Gross wages include straight-time regular hours plus overtime hours at time-and-one-half.
Why the Other Options Are Wrong
Option A: $1,265.00
$1,265.00 is below the supported result for overtime wages; it likely skips a premium-pay or employer-cost component.
Option C: $1,178.75
$1,178.75 is below the supported result for overtime wages; it likely skips a premium-pay or employer-cost component.
Option D: $1,897.50
$1,897.50 is above the supported result for overtime wages; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Overtime Wages ladder for Payroll Posted: hours climb before dollars add up.
Reference Hint
Open-book path: tab Builder's Guide to Accounting, 2001 to Section Two, Payroll Records, Gross Wages and Employer Burden; use the job ledger figures in the stem and recompute the same accounting measure.
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