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Kelsey Gunn is the only employee of Arsenault Company. His pay rate is $23.00 pe

ID: 2613472 • Letter: K

Question

Kelsey Gunn is the only employee of Arsenault Company. His pay rate is $23.00 per hour with an overtime rate of 1½ times for hours over 40 in a workweek. For the week ending March 31, 20--, he worked 48 hours. Calculate his gross pay for the week using the overtime premium approach to calculate the overtime pay. Since the company holds back one week of pay, Gunn will not be paid until April 7, 20--. What adjusting entry would the company make in order to record Gunn’s salary in the first quarter of this year? a. Regular pay. . . . . . . . . . . . . . . $ b. Overtime premium pay . . . . . . $ c. Gross pay . . . . . . . . . . . . . . . . $ d. Adjusting entry

Explanation / Answer

Solution:

Regular Pay = Rate Per Hour * Number of Hours Worked = $23 * 48 hours = $1,104

Overtime Premium Pay = Rate Per Hour * (Number of Overtime Hours / 2) = $23 * (8 hours/2) = $92

Gross Pay = Regular Pay + Overtime Premium Pay = $1,104 + $92 = $1,196

Adjusting Entry:

March 31, 20-- Wages/ Salaries Expenses.. Dr $1,196

Wages/ Salaries Payable $1,196

To record unpaid wages/salaries.