Test Bank For Math For Business and Finance An Algebraic Approach 2nd Edition by Slater Download

Test Bank for MATH FOR BUSINESS AND FINANCE AN ALGEBRAIC APPROACH 2nd Edition by Slater
Test Bank for MATH FOR BUSINESS AND FINANCE

AN ALGEBRAIC APPROACH 2nd Edition by Slater
To download the complete and accurate content document, go to:

https://testbankbell.com/download/test-bank-for-math-for-business-and-finance-an-alg
ebraic-approach-2nd-edition-by-slater/
Visit TestBankBell.com to get complete for all chapters

Math for Business and Finance: An Algebraic Approach, 2e (Slater)
Chapter 7 Payroll and Income Tax
1) The Fair Labor Standards Act entitles employees working for an hourly rate to receive time
and a half pay for over 36 1/2 hours worked in a week.
Answer: FALSE
Explanation: The Fair Labor Standards Act entitles hourly rate employees to time and a half
pay for over 40 hours worked in a week.
Difficulty: 1 Easy
Topic: LU 07-01 Calculating Various Types of Employees' Gross Pay
Learning Objective: 07-01 (2) Calculate gross pay with overtime on the basis of time.
Bloom's: Remember
AACSB/Gradable: Analytical Thinking; automatic
Accessibility: Keyboard Navigation
2) Gross pay = hours worked × rate per hour.
Answer: TRUE
Explanation: Gross pay = hours worked × rate per hour.
Difficulty: 1 Easy
Bloom's: Remember
3) Overtime pay is always calculated as time and a half times the regular rate.
Answer: FALSE
Explanation: Overtime pay is always calculated as at least time and a half times the regular rate.
Difficulty: 1 Easy
Bloom's: Understand
1
Copyright © 2019 McGraw-Hill Education. All rights reserved.
No reproduction or distribution without the prior written consent of McGraw-Hill Education.
4) Being paid biweekly means the salary is paid twice a month.
Answer: FALSE
Explanation: Being paid biweekly means the salary is paid every two weeks.
Difficulty: 1 Easy
Learning Objective: 07-01 (1) Define, compare, and contrast weekly, biweekly, semimonthly,
and monthly pay periods.
Bloom's: Remember
5) Being paid biweekly is the same as being paid semimonthly.
Answer: FALSE
Explanation: Being paid biweekly is the same as being paid 26 times a year.
Difficulty: 1 Easy
Bloom's: Remember
6) Straight piece rate pay provides a worker an incentive to produce more since pay is based on
the number of units produced.
Answer: TRUE
Explanation: Straight piece rate pay provides a worker an incentive to produce more since pay
is based on the number of units produced.
Difficulty: 1 Easy
Learning Objective: 07-01 (3) Calculate gross pay for piecework, differential pay schedule,
straight commission with draw, variable commission scale, and salary plus commission.
Bloom's: Understand
2
7) Differential pay means that there is one fixed rate per unit that is produced.
Answer: FALSE
Explanation: There are multiple rates. The company determines the rate employees make by the
amount of units the employees produce at different levels of production.
Difficulty: 1 Easy
Bloom's: Remember
8) A draw is an advance that need not be repaid if the commission does not exceed the draw.
Answer: FALSE
Explanation: When the commission does not equal the draw, the salesperson owes the company
the difference between the draw and the commission.
Difficulty: 1 Easy
Bloom's: Understand
9) In the portion formula, the commission a worker receives would be the base.
Answer: FALSE
Explanation: In the portion formula, the commission a worker receives would be the portion.
Difficulty: 1 Easy
Bloom's: Understand
3
10) A variable commission scale means that for different levels of net sales there are different
commission rates.
Answer: TRUE
Explanation: A variable commission scale means that for different levels of net sales there are
different commission rates.
Difficulty: 1 Easy
Bloom's: Remember
11) An override can never help increase a manager's total pay.
Answer: FALSE
Explanation: An override, a commission of the net sales of the people they supervise, can help
increase the manager's total pay.
Difficulty: 1 Easy
Bloom's: Understand
AACSB/Gradable: NA; automatic
12) An employee's commission is always based on total dollar sales.
Answer: FALSE
Explanation: An employee's commission is not always based on total dollar sales. Salary plus
commission is an example of when the commission is not based on total sales.
Difficulty: 1 Easy
Bloom's: Remember
4
13) Net pay − deductions = gross pay.
Answer: FALSE
Explanation: Gross pay = net pay + deductions.
Difficulty: 1 Easy
Bloom's: Understand
14) FICA stands for federal withholding tax.
Answer: FALSE
Explanation: FICA is short for Federal Insurance Contribution Act.
Difficulty: 1 Easy
Topic: LU 07-02 Computing Payroll Deductions for Employees' Pay; Employers'
Responsibilities
Learning Objective: 07-02 (1) Prepare and explain the parts of a payroll register.
Bloom's: Remember
15) The employer will match the employee's Social Security and Medicare contribution.
Answer: TRUE
Explanation: The employer will match the employee's Social Security and Medicare
contribution.
Difficulty: 1 Easy
Responsibilities
Learning Objective: 07-02 (2) Explain and calculate federal and state unemployment taxes.
Bloom's: Remember
16) The Federal Insurance Contributions Act funds the federal income tax program.
Answer: FALSE
Explanation: The Federal Insurance Contributions Act funds the Social Security program.
Difficulty: 2 Medium
Responsibilities
Bloom's: Remember
5
17) In the United States, an individual's or business' tax liability is based on their gross income.
Answer: FALSE
Explanation: Review your notes on computing taxable income when filing federal income
taxes. Tax liability is based on the calculated taxable income.
Difficulty: 1 Easy
Topic: LU 07-03 Calculating Taxable Income and Tax Liability
Learning Objective: 07-03 (1) Compute taxable income.
Bloom's: Remember
18) The number of dependents one claims does not affect the amount of Social Security and
Medicare tax paid.
Answer: TRUE
Explanation: The number of dependents one claims affects the amount of the federal income
tax deduction.
Responsibilities
Bloom's: Understand
19) An individual's marital status affects the amount an employer deducts for Social Security and
Medicare taxes.
Answer: FALSE
Explanation: Review your notes on preparing the payroll register. Marital status is not
considered when calculating Social Security and Medicare deductions.
Responsibilities
Bloom's: Remember
6
20) An individual's contribution to a retirement fund increases their taxable income.
Answer: FALSE
Explanation: Review your notes on computing taxable income when filing federal income
taxes. Contributions to retirement funds reduce the individual's taxable income.
Difficulty: 1 Easy
Bloom's: Remember
21) Exempt wages means not taxable wages.
Answer: TRUE
Explanation: Exempt wages means not taxable wages.
Difficulty: 1 Easy
Responsibilities
Bloom's: Understand
22) An individual's marital status affects the amount an employer deducts for federal income
taxes.
Answer: TRUE
Explanation: Review your notes on preparing the payroll register. An individual's marital status
determines which part of the income tax withholding schedule should be used.
Difficulty: 1 Easy
Responsibilities
Bloom's: Understand
7
23) There is a maximum amount of Medicare tax an employee can contribute in a calendar year.
Answer: FALSE
Explanation: There is not a maximum amount of Medicare tax an employee can contribute in a
calendar year.
Responsibilities
Bloom's: Remember
24) Employers must track employees' cumulative earnings to avoid deducting too much for
federal income tax.
Answer: FALSE
Explanation: Cumulative earnings are used to determine the taxable income for Social Security
not federal income tax.
Responsibilities
Bloom's: Understand
25) The W-4 is used to calculate Social Security and Medicare taxes.
Answer: FALSE
Explanation: The W-4 is used to calculate withholding allowance for federal income tax.
Responsibilities
Bloom's: Understand
8
26) The percentage method can be used to determine the amount of FIT.
Answer: TRUE
Explanation: The percentage method can be used to determine the amount of FIT.
Difficulty: 1 Easy
Responsibilities
Bloom's: Understand
27) The more allowances an individual claims, the less money their employer deducts from the
individual's paycheck for federal income tax.
Answer: TRUE
Explanation: The higher the number of allowances claimed on form W-4, the less in federal
income taxes will be taken out of one's paycheck.
Difficulty: 3 Hard
Responsibilities
Bloom's: Understand
28) States may charge employers with poor employment records a higher SUTA rate.
Answer: TRUE
Explanation: Review your notes related to federal and state unemployment taxes.
Difficulty: 1 Easy
Responsibilities
Bloom's: Remember
9
29) The taxable earnings column of a payroll register shows the actual tax.
Answer: FALSE
Explanation: The taxable earnings column shows only what wages will be taxed. This amount
is not the tax.
Difficulty: 1 Easy
Responsibilities
Bloom's: Remember
30) The FICA tax requires separate reporting for Social Security and Medicare.
Answer: TRUE
Explanation: The FICA tax requires separate reporting for Social Security and Medicare.
Difficulty: 1 Easy
Responsibilities
Bloom's: Remember
31) Payroll registers cannot record cumulative earnings.
Answer: FALSE
Explanation: Payroll registers do record cumulative earnings.
Difficulty: 3 Hard
Responsibilities
Bloom's: Understand
10
32) FUTA tax is computed by the wage-bracket table.
Answer: FALSE
Explanation: FUTA is a flat .6%.
Responsibilities
Bloom's: Understand
33) SUTA tax is usually paid quarterly.
Answer: TRUE
Explanation: SUTA tax is usually paid quarterly.
Difficulty: 1 Easy
Responsibilities
Bloom's: Remember
34) SUTA tax has no maximum amount that can be paid in a calendar year.
Answer: FALSE
Explanation: Review your notes on calculating federal and state unemployment tax. Employers
are responsible for paying SUTA on the first $7000 each employee earns during a calendar year.
Responsibilities
Bloom's: Remember
11
35) A taxpayer must use the tax rate schedules for the applicable tax year to calculate their tax
liability.
Answer: TRUE
Explanation: Review your notes on calculating tax liability.
Difficulty: 1 Easy
Learning Objective: 07-03 (2) Calculate tax liability.
Bloom's: Remember
36) The standard deduction may be more than the total of itemized deductions.
Answer: TRUE
Explanation: Review your notes on calculating taxable income. This is dependent upon the
individual's itemized deductions.
Bloom's: Understand
37) The Labor Fair Standards Act does not:

A) Set minimum wage standards
B) Set overtime pay regulations
C) Restrict length of work day
D) Exempt certain workers
Answer: C
Explanation: Review your notes on the Labor Fair Standards Act.
Difficulty: 1 Easy
Bloom's: Remember
12
38) If you are paid twice a month, you are being paid:
A) Weekly
B) Biweekly
C) Semimonthly
D) Monthly
Answer: C
Explanation: If you are paid twice a month, you are being paid semimonthly.
Difficulty: 1 Easy
Bloom's: Remember
39) John Flynn is a salesperson looking for employment. Which of the following is least likely to
be offered as a compensation plan for a sales position?
A) Variable commission
B) Salary plus commission
C) Straight commission with draw
D) Straight piecework
Answer: C
Explanation: Review your notes on calculating gross pay for various types of employees.
Straight piecework is a compensation plan more suited to a manufacturing position than to sales.
Bloom's: Understand
13
40) A differential pay schedule is based on:
A) regular hours worked
B) Different levels of production
C) overtime hours worked
D) Gross pay
Answer: B
Explanation: A differential pay schedule includes different pay rates based on the number of
units produced.
Bloom's: Remember
41) Social Security and Medicare tax:

A) Have different rates
B) Are paid only by employees
C) Are based on the number of dependents claimed
D) Are paid by only the employer
Answer: A
Explanation: Social Security and Medicare tax have different rates.
Difficulty: 1 Easy
Responsibilities
Bloom's: Remember
14
42) The more allowances claimed on Form W-4:
A) The less money deducted for FIT
B) The more money deducted for FIT
C) The less money deducted for Social Security and Medicare
D) The more money deducted for Social Security and Medicare
Answer: A
Explanation: The more allowances claimed on Form W-4, the less money deducted for FIT.
Responsibilities
Bloom's: Understand
43) The percentage method aids in calculating:

A) Social Security deductions
B) Medicare deductions
C) Taxable income for Social Security
D) FIT
Answer: D
Explanation: The percentage method aids in calculating FIT.
Responsibilities
Bloom's: Remember
15
44) A merit rating system for SUTA means:
A) Rates cannot change
B) State rates will always be lower
C) Rate varies with employment record
D) FUTA will increase
Answer: C
Explanation: A merit rating system for SUTA means the rate varies with the employment
record.
Responsibilities
Bloom's: Remember
45) The FICA tax base:

A) Never changes
B) Changes yearly
C) Changes once every two years
D) Is never more than $60,000
Answer: B
Explanation: FICA tax base changes yearly.
Bloom's: Understand
16
46) FUTA tax is paid:
A) By an employee
B) By the employer
C) By both the employee and the employer
D) Only weekly
Answer: B
Explanation: FUTA tax is paid by the employer.
Responsibilities
Bloom's: Understand
47) Lee Wong is a sales clerk at Sears. She is paid $8.00 per hour plus a commission of 4% on
all sales. Assuming Lee works 39 hours and has sales of $4,000, her gross pay is:
A) $312
B) $328
C) $472
D) $296
Answer: C
Explanation: Gross pay = Hourly pay + Commission = (39 × $8.00) + ($4,000 × .04) = $472.
Bloom's: Apply
17
48) Leo Corporation pays its employees on a graduated commission scale: 6% on the first
$40,000 in sales, 7% on sales over $40,000 to $80,000, and 9% on sales greater than $80,000.
Bernie Kaminsky had sales of $105,000. His commission is:
A) $6,300
B) $7,450
C) $7,350
D) $9,450
Answer: B
Explanation: (40,000 × .06) + (40,000 × .07) + (25,000 × .09) = $2,400 + 2,800 + 2,250 =
$7,450.
Bloom's: Apply
49) Ron Swift earned $1,500 last week. He is married, is paid biweekly, and claims two
exemptions. Using the percentage method, his income tax is: Use Circular 2015 E.
A) $147.91
B) $159.43
C) $93.76
D) $139.90
Answer: C
Explanation: Locate the biweekly withholding for one allowance and multiply this number by 2
[2 × 153.80 = 307.60]. Then, subtract that number from Ron's pay [1500 − 307.60 = 1192.40].
Finally, locate the married person's biweekly pay table and determine the amount of tax that
needs to be paid [70.90 + .15(1192.4 − 1040) = 93.76].
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
18
50) To date, Jay Ward has cumulative earnings of $118,000. This week he is paid $3,000. The
total amount of Social Security tax for this week is (assume a rate of 6.2% on $118,500 for
Social Security and 1.45% for Medicare):
A) $186.00
B) $31
C) $155.00
D) $180.00
Answer: B
Explanation: Taxable SS wages = yearly limit − cumulative earnings = 118,500 − 118,000 =
500. SS tax = taxable SS wages × .062 = $500 × .062 = $31.
Responsibilities
Bloom's: Apply
51) Jill Hartman earns $750 per week plus 3% of sales in excess of $6,500. If Jill sells $25,000 in
the first week, her earnings are:
A) $945
B) $1,305
C) $1,500
D) $555
Answer: B
Explanation: Gross pay = salary + commission on sales over $6500 = $750 + .03($18,500) =
$1,305.
Bloom's: Apply
19
52) Jim Ross is an automobile salesman who receives a salary of $500 per week plus a
commission of 3% on all sales. During a four-week period he sold $42,000 worth of cars. What
were Jim's average weekly earnings?
A) $815
B) $1,760
C) $1,260
D) $626
Answer: A
Explanation: Average gross pay = weekly salary + average weekly commission = 500 =
(42,000 × .03) ÷ 4 = 500 + 315 = $815.
Difficulty: 3 Hard
Bloom's: Apply
53) Bill Burne's earnings are subject to deductions for Social Security, Medicare, and FIT. To
date his cumulative earnings are $110,000. This week Bill earns $1,200. Bill, who is married, is
paid weekly and claims three exemptions. Assume the Social Security rate is 6.2% on $118,500
and 1.45% for Medicare. His net pay for the week is: Use Circular 2015 E.
A) $534.70
B) $1,005.30
C) $1,039.90
D) 957.77
Answer: B
Explanation: Net Pay = gross pay − FIT − Social Security tax − Medicare tax
FIT: Locate the weekly withholding for one allowance and multiply this number by 3 [3 × 76.90
= 230.70]. Then, subtract that number from Bill's gross pay to get the taxable income for FIT
[1200 − 230.70 = 969.30]. Finally, locate the married person's weekly pay table and determine
the amount of federal income tax that needs to be deducted from his gross pay [35.5 + .15(969.30
− 520) = 102.90].
Social Security tax: 1,200 × .062 = 74.40 [All of Bill's gross earnings are subject to the Social
Security tax because his cumulative earnings after this pay period do not exceed $118,500.]
Medicare tax: 1200 × . 0145 = 17.40
Net Pay = 1200 − 102.90 − 74.40 − 17.40 = 1005.30
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
20
54) Jim Smith is a salesman who receives a $1,100 draw per week. He receives a 12%
commission on all sales. Sales for Jim were $205,000 for the month. Assuming a four-week
month, Jim's commission for the month after the draw is:
A) $24,600
B) $20,200
C) $23,500
D) $5,050
Answer: B
Explanation: Gross Pay = Commission − Draw = 205,000 × .12 − 4 × 1,100 = $24,600 − 4,400
= $20,200.
Bloom's: Apply
55) Lana Powell has cumulative earnings of $116,000 at the end of September. In the first week
in October she earns $2,000. The amount deducted for Social Security and Medicare from her
check is (assume Social Security rate of 6.2% on $118,500 and Medicare of 1.45%):
A) $29.00
B) $153.00
C) $184.00
D) $191.25
Answer: B
Explanation: All of Lana's gross pay is subject to Social Security tax because after this pay
period, her cumulative earnings do not exceed $18,500. FICA = SS tax + MC tax = .062(2000) =
.0145(2000) = $124 + 29 = $153.
Responsibilities
Bloom's: Apply
21
56) When using the percentage method tables to calculate the federal income tax deduction,
which of the following does not need to be considered?
A) Marital status
B) Payroll period
C) Withholding allowances
D) Cumulative earnings
Answer: D
Explanation: Cumulative earnings are only applicable when calculating the Social Security tax
deduction.
Responsibilities
Bloom's: Understand
57) Jasper works at Panera Company for $11.25 per hour plus a commission of 2% of her sales.
Assuming Jasper worked 26 hours last week and had sales of $2,610, her gross pay is:
A) $290.50
B) $344.70
C) $351.20
D) $342.00
Answer: B
Explanation: Gross pay = hourly wages + commission
When calculating commission, use the following equation: Commission rate × Net sales =
Commission.
Wages: 11.25 × 26 = 292.50

Commission: 2610 × .02 = 52.20
Gross pay = 292.50 + 52.20 = 344.70
Bloom's: Apply
22
58) Sandi works for Elizabeth Arden Cosmetics and earns $500 per week salary plus 4%
commission on sales over $2,000. If Sandi sold $2,733 last week, what was her gross pay?
A) $689.32
B) $609.32
C) $529.32
D) $646.60
Answer: C
Explanation: Gross pay = salary + commission on sales over $2000
Commission
Sales over $2000: 2733 − 2000 = 733

Commission = 733 × .04 = 29.32
Gross pay = 500 + 29.32 = 529.32
Bloom's: Apply
23
59) Mindy makes boots for Belleville Boot Factory. She is paid on the following differential pay
scale:
1–50 = $ 1.65
51–150 = $ 3.30
151–200 = $ 4.95
Over 200 = $ 6.00
What is Mindy's pay if she produced 192 boots for the week?
A) $625.35
B) $622.05
C) $950.40
D) $620.40
Answer: D
Explanation: The gross pay earned from a differential pay schedule is determined by
multiplying the rate for each level by the number of units the employee produced at each level
and then adding the results.
First 50 units: 50 × 1.65 = 82.50

Units 51 − 150: 100 × 3.30 = 330
Units over 150: 42 × 4.95 = 207.90
82.50 + 330 + 207.90 = 620.40
Bloom's: Calculate
24
60) Bob Neff, owner of an automotive dealership, pays one of his salesmen, Mike, a $1,300 draw
per week plus 6% on all commission sales. Mike sold seven cars over the four-week period,
totaling $186,900 for the month. Mike's commission minus the draw for the month is:
A) $6,014
B) $11,214
C) $16,414
D) $5,200
Answer: A
Explanation: Gross pay = commission for the month − monthly draw
Commission.
Commission: 186,900 × .06 = 11,214
Draw = 1300 + 1300 + 1300 + 1300 = 5,200
Gross pay = 11,214 − 5,200 = 6,014
Bloom's: Apply
25
61) David is paid on a graduated commission scale at Nooter Company. He receives 2%
commission on the first $20,000, 6% on sales over $20,000 to $70,000, 8.5% commission on
sales over $70,000 to $100,000, and 10% commission on sales over $100,000. David had sales of
$82,000. His commission is:
A) $8,200
B) $6,200
C) $6,970
D) $4,420
Answer: D
Explanation: Variable commission uses different commission rates for different levels of net
sales. The gross pay earned from a variable commission scale is determined by multiplying the
commission rate for each level by the employee's sales volume at each level and then adding the
results.
1st $20,000: 20,000 × .02 = 400

Over $20,000 to 70,000: 50,000 × .06 = 3000
Over $70,000: 12,000 × .085 = 1020
Gross pay = 400 + 3000 + 1020 = 4420
Bloom's: Apply
62) To determine tax liability, a taxpayer must first do all of the following except:
A) Determine filing status
B) Itemize deductions
C) Calculate taxable income
D) Find the correct income tax bracket
Answer: B
Explanation: Taxpayer can simply elect to use the standard deduction instead of itemizing.
Difficulty: 3 Hard
Bloom's: Apply
26
63) Deductible expenses include all of the following except:
A) Medical expenses
B) State Income tax
C) Mortgage interest
D) Credit card interest
E) Property Taxes
Answer: D
Difficulty: 3 Hard
Bloom's: Apply
27
07-01 Choose the item in column 2 that best matches each item in column 1.
A) Federal tax withheld

B) Method to calculate FIT
C) Pay rate based on schedule of units completed
D) Different commission rates for different levels of sales
E) Affects the amount of Social Security tax withheld
F) Rate varies based on company experiences.
G) Wages based on percent of the value of goods sold
H) Multicolumn form used to record payroll data.
I) Broken down into Social Security and Medicare
J) Commission to manager
K) Aids in determining amount of FIT withheld
L) Wages subject to tax
M) 26 times a year
N) Minimum wage standard
O) 24 times a year
P) Gross pay minus deductions
Q) Aids unemployment program
R) Wages before deductions
64) Biweekly
Difficulty: 1 Easy
Topic: Calculating Various Types of Employees' Gross Pay; Computing Payroll Deductions for
Employees' Pay; Employers' Responsibilities
and monthly pay periods; 07-01 (3) Calculate gross pay for piecework, differential pay schedule,
straight commission with draw, variable commission scale, and salary plus commission; 07-02
(1) Prepare and explain the parts of a payroll register; 07-02 (2) Explain and calculate federal and
state unemployment taxes
Bloom's: Remember
65) Payroll register

Difficulty: 1 Easy
Bloom's: Remember
28
66) Differential pay
Difficulty: 1 Easy
Bloom's: Remember
67) W-4
Difficulty: 1 Easy
Bloom's: Remember
68) Cumulative earnings

Difficulty: 1 Easy
Bloom's: Remember
69) Fair Labor Standards Act

Difficulty: 1 Easy
Bloom's: Remember
29
70) FICA
Difficulty: 1 Easy
Bloom's: Remember
71) FUTA
Difficulty: 1 Easy
Bloom's: Remember
72) FIT
Difficulty: 1 Easy
Bloom's: Remember
73) Gross pay

Difficulty: 1 Easy
Bloom's: Remember
30
74) Taxable earnings
Difficulty: 1 Easy
Bloom's: Remember
75) Net pay

Difficulty: 1 Easy
Bloom's: Remember
76) Override
Difficulty: 1 Easy
Bloom's: Remember
77) Percentage method

Difficulty: 1 Easy
Bloom's: Remember
31
78) Semimonthly
Difficulty: 1 Easy
Bloom's: Remember
79) SUTA
Difficulty: 1 Easy
Bloom's: Remember
80) Straight commission

Difficulty: 1 Easy
Bloom's: Remember
32
81) Variable commission scale
Difficulty: 1 Easy
Bloom's: Remember
Answers: 64) M 65) H 66) C 67) K 68) E 69) N 70) I 71) Q 72) A 73) R 74) L 75) P 76) J 77) B
78) O 79) F 80) G 81) D
82) Calculate Jim's gross pay (assume time and a half over 40 hours): (Round "TOTAL PAY"
answer to the nearest cent.)
A. ________ hours B. ________
Answer: A. 45 hours; B. $308.75

Explanation: A. 45 hours;
B. Gross pay = regular pay + overtime pay = 7.25 × 40 + 5 × 1.5 × 7.25 = 290.00 + 54.38 =
$344.38.
Bloom's: Apply
33
83) Calculate the gross pay for Ryan O'Neal, an apple picker, assuming he picked 7,200 apples:
1 − 2,000 .07
2,001 − 3,000 .08
Over 3,000 .12
Answer: $724
Explanation: 2,000 × .07 = 140
1,000 × .08 = 80
4,200 × .12 = 504
140 + 80 + 504 = 724
Difficulty: 1 Easy
Bloom's: Apply
84) Complete the following weekly payroll:
Assume: (1) FIT calculated by percentage method and (2) Social Security 6.2% on $118,500;
Medicare 1.45%. Cumulative earnings before this payroll are $118,100. Use Circular 2015 E.
(Round your answers to the nearest cent.)
A. ________B. ________
C. ________D. ________
Answer: A. $132.90B. $24.80C. $20.30D. $1,222

Explanation: A. FIT: taxable income for FIT = gross pay − withholding allowance = 1,400 − 3
× 76.90 = 1,169.30
From tax table: FIT withheld = 35.50 + .15(1,169.30 − 520) = $132.90
B. SS = .062 × taxable wages for SS = .062(118,500 − 118,100) = $24.80
C. MC = .0145 × gross pay = .0145 × 1,400 = $20.30
D. Net pay = gross pay − FIT − SS − MC = 1,400 − 132.90 − 24.80 − 20.30 = $1,222
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
34
85) Joyce Meadow pays her three workers $160, $470, and $800, respectively, per week.
Calculate what Joyce will pay at the end of the first quarter for (A) state unemployment and (B)
federal unemployment. Assume a state rate of 5.6%. Federal is .6%. Base is $7,000. (Round
your answers to the nearest cent.)
Answer: A. $850.64; B. $91.14

Explanation: Worker 1: 160 × 13 = 2,080 Worker 2: 470 × 13 = 6,110
Worker 3: 800 × 13 = 10,400. This exceed the $7,000 base. Only $7,000 can be used for this
worker.
Taxable wages for the three workers = 2,080 + 6,110 + 7000 = 15,190.
A. SUTA: $15,190 × .056 = $850.64; B. FUTA: $15,190 × .006 = $91.14.
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
86) Jeff Jones earns $1,200 per week. He is married and claims four withholding allowances.
The Social Security rate is 6.2% on $118,500, and Medicare is 1.45%. To date his cumulative
wages are $6,000. Each paycheck, his employer also deducts $42.50 for health insurance. What
is his net pay? (Calculate FIT by percentage method.) (Round your intermediate calculations
and final answer to the nearest cent.)
Answer: $974.34
Explanation: Net pay = gross pay − FIT − SS − MC − health insurance
FIT: taxable income for FIT = gross pay − withholding allowance = 1,200 − 4 × 76.90 = 892.40
From tax table: FIT withheld = 35.50 + .15(892.40 − 520) = $91.36
SS: all gross pay is taxable − .062 × 1,200 = 74.40
MC: .0145 × 1,200 = 17.40
Net pay = $1,200.00 − 91.36 − 74.40 − 17.40 − 42.50 = $974.34.
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
35
87) Ron Smith has cumulative earnings of $110,100. This week he is paid $2,000. Assuming the
Social Security rate is 6.2% on $118,500 and is 1.45% for Medicare, what is the amount of
Social Security and Medicare taken out of Ron's earnings?
Answer: Social Security: $124.00Medicare: $29.00

Explanation: All of gross pay is taxable for Social Security. Social Security $2,000 × .062 =
$124; Medicare $2,000 × .0145 = $29.00.
Difficulty: 1 Easy
Responsibilities
Bloom's: Apply
88) John Rose, owner of Rose Corporation, has three employees who earn $500, $600, and $700
per week. After 12 weeks how much has John contributed for state and federal unemployment?
Assume a state rate of 5.6% and a federal rate of .6%.
Answer: $1,120; $120

Explanation: Worker 1: 500 × 12 = 6,000.
worker.
worker.
Taxable wages for the three workers = 6,000 + 7,000 + 7,000 = 20,000
$20,000 × .056 = $1,120 SUTA; $20,000 × .006 = $120 FUTA.

Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
36
89) Bill Burton earns $750 per week plus 5% of sales in excess of $7,500. If Bill sells $34,000,
how much are his earnings?
Answer: $2,075
$2075
Explanation: Gross pay = salary + commission on sales above 7,500
Gross pay = 750 + .05(34,000 − 7,500) = $750 + $1,325 = $2,075.
Bloom's: Apply
90) Alvin Shore sells jewelry at Ross Jewelers. Ross pays Alvin $8.50 per hour plus a 6%
commission on all sales. Assume Alvin works 36 hours and had sales of $4,900. What is Alvin's
gross pay?
Answer: $600
Explanation: Gross pay = hourly wages + commission = (36 × $8.50) + ($4,900 × .06) =
$600.00.
A. 36 hrs. × $8.50 = $ 306.00

$4,900 × 0.06 = 294.00
$ 600.00
Bloom's: Apply
37
91) Aley Company pays all its employees based on a graduated commission scale: 3% on the
first $30,000 sales, 5% on sales from $30,001 to $110,000, and 7% on sales more than $110,000.
Jim Jones, an employee of Aley, had $130,000 in sales. What commission did Jim earn?
Answer: $6,300
$6300
Explanation:
.03 × $ 30,000 = $ 9,000.00

.05 × 80,000 = 4,000.00
.07 × 20,000 = 1,400.00
$ 6,300.00
Bloom's: Apply
92) Molly Flynn, an accountant at Coor Company, earned $109,400 from January to June. In
July, Molly earned $4,600. Assume a tax rate of 6.2% for Social Security on the first $118,500
and a Medicare rate of 1.45%. How much is the tax for Social Security and Medicare? (Round
your answers to the nearest cent.)
Answer: $282.50 Social Security; $66.70 Medicare

Explanation: All gross pay is subject to tax for Social Security. Social Security $4,600 × .062 =
$285.20; Medicare $4,600 × .0145 = $66.70.
Responsibilities
Bloom's: Apply
38
93) Andrew Buckner earns $1,680 per week. He is married and claims three exemptions. What is
Andrew's federal income tax? Use the percentage method. (Round your final answer to the
nearest cent.)
Answer: $174.90
Explanation: Locate the weekly withholding for one allowance and multiply this number by 3
[3 × 76.90 = 230.70]. Then, subtract that number from Ron's gross pay [1,680 − 230.70 =
1,449.30]. Finally, locate the married person's weekly pay table and determine the amount of tax
that needs to be withheld [35.50 + .15(1,449.30 − 520) = 174.90.
Responsibilities
Bloom's: Apply
94) Paula Ryan pays her two employees $410 and $650 per week. Assume a state unemployment
rate of 5.9% and a federal rate of .6%. What state and federal unemployment tax will Paula pay
at the end of Quarter 1 and Quarter 2? (Round your answers to the nearest cent.)
Answer: Quarter 1: SUTA - $727.47; FUTA — $73.98

Quarter 2: SUTA - $98.53;FUTA - $10.02
Explanation: Worker 1: 13 weeks × $410 = $5,330
Worker 2: 13 weeks × $650 = $8,450. This is over $7,000 so only $7,000 is taxable for this
worker in the first quarter. $0 is taxable for this worker in the second quarter.
Quarter 1
Taxable $5,330 + $7,000 = $12,330; 12,330 × .059 = $727.47 SUTA
FUTA = $12,330 × .006 = $73.98
Quarter 2
Worker 1: Taxed $5,330 in the first quarter. Only $7,000 is taxable for the year. $7,000 − $5,330
= $1,670; 1,670 × .059 = $98.53 SUTA
$1,670 × .006 = $10.02 FUTA
Quarter 1, $727.47 SUTA, $73.98 FUTA: Quarter 2, $98.53 SUTA, $10.02 FUTA.
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
39
95) Calculate the gross pay of Alice Flynn, a corn picker, assuming she picked 4,150 ears of
corn: (Round your final answer to the nearest cent.)
1 − 2,000 $ .04 per ear

2,001 − 3,000 .05 per ear
Over 3,000 .09 per ear
Answer: $233.50
Explanation:
2,000 × $ .04 = $ 80.00

1,000 × .05 = 50.00
1,150 × .09 = 103.50
$ 233.50
Bloom's: Apply
96) Calculate the gross pay of Alice Flynn, an apple picker, assuming she picked 6,250 apples:
1 − 2,500 $ .04
2,501 − 3,500 .06
3,501 - 4,000 .08
Over 4,000 .10
Answer: $425
Explanation:
2,500 × $ .04 = $ 100.00

1,000 × .06 = 60.00
500 × .08 = 40.00
2,250 × .10 = 225.00
$ 425.00
Difficulty: 1 Easy
Bloom's: Apply
40
97) Calculate the net pay. The cumulative earnings before this weekly payroll are $118,410
below maximum as related to cumulative earnings in calculating Social Security. Assume a tax
rate of 6.2% for Social Security on $118,500 and 1.45% for Medicare: Use Circular 2015 E.
(Round your answers to the nearest cent.)
Answer: A) FIT = $69.43; B) SS = $5.58; C) Medicare = $13.05; D) Net pay = $811.94

Explanation: FIT: taxable income for FIT = $900 − $76.90 × 2 = $746.20
FIT = 35.50 + .15(746.20 − 520) = 69.43
SS: taxable SS wages × .062 = $(118,500 − 118,410) × .062 = $5.58 SS (B)
MC: gross pay × C: gross $900 × .0145 = $13.05 MED (C)
Net pay: gross pay − FIT − SS − MC = $900 − $69.43 − $5.58 − $13.05 = $811.94 Net Pay (D)
Responsibilities
Bloom's: Apply
98) Jill is $200 below the maximum level for Social Security. She is paid weekly: Use Circular
2015 E. (Round your answers to the nearest cent.)
Answer: A) $65.40 B) $12.40; C) $13.78; D) $858.42

Explanation: FIT: taxable income = $950 − $76.90 × 3 = $719.30
FIT withheld = $35.50 + .15($719.30 − 520) = 65.40
SS: $200.00 × .062 = $12.40 (B)
MC: $950 × .0145 = $13.78 (C)
Net pay = gross pay − FIT − SS − MC = $950 − $65.40 − $12.40 − $13.78 = $858.42 (D)
Responsibilities
Bloom's: Apply
41
99) Robin Small pays her three workers $180, $450, and $615, respectively, per week. Calculate
what Robin will pay at the end of the first quarter for (A) state unemployment and (B) federal
unemployment. Assume a state rate of 5.7%. Federal is .6%. Base is $7,000. (Round your
answers to the nearest cent.)
Answer: A) $865.83; B) $91.14

Explanation:
$ 180 × 13 = $ 2,340
$ 450 × 13 = 5,850
$ 615 × 13 = 7,995
$ 16,185
− 995
$ 15,190
($995 exempt)
$15,190 × .057 = $865.83
$15,190 × .006 = $91.14
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
100) Janet Smooth pays her workers $175, $465, and $710, respectively, per week. Calculate
what Janet will pay at the end of the first quarter for (A) state unemployment and (B) federal
unemployment. Assume a state rate of 5.6%. Federal is .6%. Base is $7,000. (Round your
answers to the nearest cent.)
Answer: A. $857.92 B. $91.92

Explanation:
$ 175 × 13 = $ 2,275
$ 465 × 13 = 6,045
$ 710 × 13 = 9,230
$ 17,550
− 2,230
$ 15,320
($2,230 exempt)
A. $15,320 × .056 = $857.92; B. $15,320 × .006 = $91.92.
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
42
101) Mike Goldsmith is paid $7.25 per hour. Last week he worked 40 hours, and this week 60
hours. Calculate Mike's pay for each week (time and a half over 40 hours): (Do not round
intermediate calculations. Round "Week 2" to 2 decimal places.)
Answer: Week 1 - $256; Week 2 - $448

Explanation: Week 2: gross pay = regular wages + overtime wages at time and a half = (40 ×
$7.25) + (20 × 1.5 × $7.25) = $507.50.
40 × $ 7.25 = $ 290.00 40 × $ 7.250 = $ 290.00

20 × 10.875 = 217.50
$ 507.50
Difficulty: 1 Easy
Bloom's: Apply
102) Rodney Ranger is a shoe salesman for More Co. He is paid $4.60 per hour plus a
commission of 3% on all sales. For the week, assuming Rodney works 30 hours and has sales of
$2,400, what is his gross pay?
Answer: $210
Explanation: Gross pay = hourly wages + commission = (30 hours × $4.60) + ($2,400 × .03) =
$138 + 72 = $210.
Bloom's: Apply
43
103) Rolf Company pays its employees on a graduated commission scale: 1% on the first
$25,000 sales, 3% on sales from $25,001 to $95,000, and 5% on sales greater than $95,000. If
John Jones, an employee of Rolf, had sales of $100,000, what commission did John earn?
$ 25,000 × .01 = $ 250

$ 70,000 × .03 = 2,100
$ 5,000 × .05 = 250
$ 2,600
Answer: $2,600
$2600
Explanation: $250 + $2,100 + $250 = $2,600.
Bloom's: Apply
104) Robert Bryan, Jr., earns $400 per week plus 3% of sales in excess of $7,000. If Robert sells
$21,000, how much are his weekly earnings?
Answer: $820
Explanation: Gross pay = salary + commission on sales over $7,000 = $400 + (.03 $14,000) =
$400 + $420 = $820.
Bloom's: Apply
44
105) Jim Dashinger is a salesman who receives a $100 draw per week. He receives a 12 1/2%
commission on all sales. Sales for Jim for the month were $28,000. What did Jim receive after
taking the draw into consideration? (Assume a five-week month.)
Answer: $3,000
$3000
Explanation: Gross pay = commission for month − draw for month =
.125 × $ 28,000 = $ 3,500

−500 draw
$ 3,000
Bloom's: Apply
106) Janice Tax, an accountant for Flee Corp., earned $102,700 from January to June. In July she
earned $8,000. Assuming a FICA tax rate of 6.2% for Social Security on $118,500 and 1.45%
for Medicare, (A) how much of this month's earnings are taxed for Social Security and
Medicare? and (B) what is the amount of FICA tax for Social Security and Medicare?
Answer: A. The full amount, $8000, is taxable for both Social Security and Medicare.
B. Social Security tax = $496 Medicare tax = $116
Explanation: SS: 8000(.062) = $496
MC: 8000(.0145) = $116
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
AACSB/Gradable: Analytical Thinking; manual
45
107) Barry Katz earned $990 per week. He is married and claims three allowances. What is his
federal income tax? (Use the percentage method.) Use Circular 2015 E. (Round your final
Answer: $71.40
Explanation: Taxable income: $990 − $76.90 × 3 = $759.30
From the tables: FIT = $35.50 +.15(759.30 − 520) = $71.40
Responsibilities
Bloom's: Apply
108) Jim Push, a manager for Marvy Co., has weekly earnings subject to deductions for Social
Security, Medicare, and FIT. Before this payroll, Jim is $500 below the maximum level for
Social Security. What will his net pay be if he earns $760? Jim is married and claims one
exemption. Use the percentage method. Assume a FICA tax rate of 6.2% on $118,500. Use
Circular 2015 E. (Round your final answer to the nearest cent.)
Answer: $658.01
Explanation: Net pay = gross pay − SS − MC − FIT
FIT: taxable income for FIT = 760 − 76.90 = 683.10
From tax tables: FIT withheld = 35.50 + .15(683.10 − 520) = 59.97
SS 500 × .062 = 31.00
Medicare 760 × .0145 = 11.02
Net pay = 760 − 59.97 − 31 − 11.02 = 658.01
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
46
109) Jim Jones, owner of Freed Company, has three employees who earn $410, $530, and $700,
respectively. What is the individual amount Jim owes for state and federal unemployment for (A)
the first 11 weeks and (B) week 20? (Assume a state rate of 5.4% and a federal rate of .6%.)
Base is $7,000.
Answer: A. $936.36 (state), $104.04 (fed)B. Weeks 20: no federal or state unemployment
Explanation:
A.
$ 410 × 11 = $ 4,510 $ 4,510 (taxable)
$ 530 × 11 = 5,830 5,830
$ 700 × 11 = 7,700 7,700
$ 17,340 × 0.54 = $ 936.36 (state)
$17,340 × .006 = $104.04
B.
Worker 3 − no additional tax for the remainder of the year
Worker 1 − $410 × 20 = $8,200 no tax in week 20
Worker 2, with higher weekly earnings, will also have no tax in week 20.
Difficulty: 3 Hard
Responsibilities
Bloom's: Apply
AACSB/Gradable: Analytical Thinking; manual
110) Jim Long earned $1,900 biweekly. He claims two exemptions and is married. As his
accountant, calculate his federal income tax deduction. Use the percentage method. Use Circular
2015 E. (Round your final answer to the nearest cent.)
Answer: $153.76
Explanation: Taxable income: $1,900 − 2 × $153.80 = 1,592.40
From the tax tables: FIT withheld = $70.90 + .15($1,592.40 − 1,040) = $153.76
Responsibilities
Bloom's: Apply
47
111) Caroline earns $290.25 per week plus 4% commission on all sales. If Caroline averaged
sales of $11,500 for the week, what was her total pay for the month assuming a four-week
month?
Answer: $3,001
$3001
Explanation: $290.25 × 4 = $1,161.00
$11,500 × 4 = $46,000; $46,000 × .04 = $1,840.00
$1,161 + $1,840 = $3,001
Bloom's: Calculate
112) Sonny Siebert earned $485,000 a year as a rookie pitcher for the Cleveland Indians.
Assuming a tax rate of 6.2% for Social Security up to $118,500 and Medicare tax of 1.45%, how
much did Sonny pay in FICA taxes as a rookie pitcher? (Round your answers to the nearest
cent.)
Answer: Social Security Tax = $7,347

Medicare Tax = $7,032.50
Total FICA Tax = $14,397.50
Explanation: Social Security Tax $118,500 × .062 = $7,347
Medicare Tax $485,000 × .0145 = $7,032.50
Total FICA Tax = $7,347.00 + $7,032.50 = $14,379.50
Responsibilities
Bloom's: Understand
48
113) Calculate the gross pay for Ryan Campbell, an apple picker, based on the following
differential scale. Ryan picked 7,250 apples during this pay period.
1 − 1,000 $ .06
1,000 − 2,000 $ .08
2,000 - 4,000 $ .10
Over 4,000 $ .12
Answer: $730
Explanation: (1,000 × .06 = $60) + (1,000 × .08 = $80) + (2,000 × .10 = $200) + (3250 × .12 =
$390); $60 + $80 + $200 + $390 = $730
Difficulty: 3 Hard
Bloom's: Apply
114) Dan Zabrowski pays three employees $220, $475, and $600, respectively, per week.
Calculate what Dan pays at the end of the first quarter for (A) SUTA at 5.7% and (B) FUTA at
.6%. The base is $7,000: (Round your final answer to the nearest cent.)
Answer: $1,010.21
$1010.21
Explanation: 220 × 13 = 2,860
475 × 13 = 6,175
600 × 13 = 7,800 (this exceeds the taxable base − only $7,000 will be used for this worker)
2,860 + 6175 + 7,000 = 16,035
16,035 × .057 = 914.00
16,035 × .006 = 96.21
914 + 96.21 = 1,010.21
Difficulty: 3 Hard
Responsibilities
Bloom's: Understand
49
115) Jenny earns $700 per week, plus 6% of sales in excess of $5,700. If Jenny sold $15,791 last
week, what were her weekly earnings? (Round your intermediate calculations and final
Answer: $1,305.46
$1305.46
Explanation: Sales subject to commission ($15,791 − $5,700 = $10,091)
$700 + (.06 × $10,091) =
$700 + $605.46 = $1,305.46
Bloom's: Apply
116) John, who is married, has total income of $110,000. Itemized deductions total $46,000.
John paid $6,000 into an IRA for both his wife and himself this year. John will file a joint return
with his wife and claim 4 exemptions. What is John's taxable income?
Answer: $38,500
$38500
Explanation: Taxable income = Adjusted gross income − Deductions − Exemption allowance
Adjusted gross income = 110,000 − 2(6,000) = 98,000
Deductions [Itemized Deductions > Standardized Deduction so use Itemized Deductions] =
$46,000
Exemption allowance = 4(4,050) = 16,200
Taxable income = 98,000 − 46,000 − 16,200 = 35,800
Bloom's: Apply
50
Test Bank for MATH FOR BUSINESS AND FINANCE AN ALGEBRAIC APPROACH 2nd Edition by Slater
117) Using table 7.3, calculate the tax liability for a married taxpayer filing a joint return with a
taxable income of $32,500. (Round your final answer to the nearest cent.)
Answer: $3,947.50
$3947.50
Explanation: 32,500 is between 18,550 and 75,300. Tax liability is 1,855 + 15% of the amount
over 18,550. (32,500 − 18,550) × .15 = 2,265; 2,092.50 + 1,855 = 3,947.50
Bloom's: Apply
51
Visit TestBankBell.com to get complete for all chapters

Test Bank For Math For Business and Finance An Algebraic Approach 2nd Edition by Slater Download

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Test Bank For Math For Business and Finance An Algebraic Approach 2nd Edition by Slater Download

Uploaded by

Copyright:

Available Formats

Test Bank for MATH FOR BUSINESS AND FINANCE AN ALGEBRAIC APPROACH 2nd Edition by Slater

Test Bank for MATH FOR BUSINESS AND FINANCE

To download the complete and accurate content document, go to:

Visit TestBankBell.com to get complete for all chapters

2) Gross pay = hours worked × rate per hour.

5) Being paid biweekly is the same as being paid semimonthly.

11) An override can never help increase a manager's total pay.

12) An employee's commission is always based on total dollar sales.

14) FICA stands for federal withholding tax.

21) Exempt wages means not taxable wages.

31) Payroll registers cannot record cumulative earnings.

33) SUTA tax is usually paid quarterly.

37) The Labor Fair Standards Act does not:

41) Social Security and Medicare tax:

43) The percentage method aids in calculating:

45) The FICA tax base:

Wages: 11.25 × 26 = 292.50

Sales over $2000: 2733 − 2000 = 733

First 50 units: 50 × 1.65 = 82.50

1st $20,000: 20,000 × .02 = 400

A) Federal tax withheld

65) Payroll register

68) Cumulative earnings

69) Fair Labor Standards Act

73) Gross pay

75) Net pay

77) Percentage method

80) Straight commission

A. ________ hours B. ________

Answer: A. 45 hours; B. $308.75

84) Complete the following weekly payroll:

Answer: A. $132.90B. $24.80C. $20.30D. $1,222

Answer: A. $850.64; B. $91.14

Answer: Social Security: $124.00Medicare: $29.00

Answer: $1,120; $120

$20,000 × .056 = $1,120 SUTA; $20,000 × .006 = $120 FUTA.

A. 36 hrs. × $8.50 = $ 306.00

.03 × $ 30,000 = $ 9,000.00

Answer: $282.50 Social Security; $66.70 Medicare

Answer: Quarter 1: SUTA - $727.47; FUTA — $73.98

1 − 2,000 $ .04 per ear

2,000 × $ .04 = $ 80.00

2,500 × $ .04 = $ 100.00

Answer: A) FIT = $69.43; B) SS = $5.58; C) Medicare = $13.05; D) Net pay = $811.94

Answer: A) $65.40 B) $12.40; C) $13.78; D) $858.42

Answer: A) $865.83; B) $91.14

Answer: A. $857.92 B. $91.92

Answer: Week 1 - $256; Week 2 - $448

40 × $ 7.25 = $ 290.00 40 × $ 7.250 = $ 290.00

$ 25,000 × .01 = $ 250

.125 × $ 28,000 = $ 3,500

$17,340 × .006 = $104.04

Answer: Social Security Tax = $7,347

Visit TestBankBell.com to get complete for all chapters

You might also like

A. hours B.