11) All of the following are forms of employee compensation except:

A) salary.

B) subcontractor fee.

C) wages.

D) commissions.

12) The total payroll expense of the employer is equal to:

A) net pay plus employee withholdings.

B) gross pay plus employees' income tax.

C) net pay plus employer payroll taxes and fringe benefits.

D) gross pay plus employer payroll contributions and fringe benefits.

Table 11-6

Peter Tomach works for a manufacturing company. He earns $600 a week for a 40-hour week and time and a half for anything over 40 hours per week. During the first week of the year, Peter worked 49 hours. The income tax withholdings are 15% of gross earnings. Canada Pension Plan deductions are 4.95% of gross earnings and Employment Insurance deductions are 1.83% of gross earnings. Ignore the basic Canada Pension Plan exemption.

13) Referring to Table 11-6. The amount of Peter's gross pay is:

A) $600.00.

B) $735.00.

C) $802.50.

D) $824.50.

Table 11-7

Camparound Canada has 24 employees who are paid on a monthly basis. For the most recent month, gross earnings were $68,000. The income tax withholdings are 15% of gross earnings. Canada Pension Plan deductions are 4.95% of gross earnings and Employment Insurance deductions are 1.83% of gross earnings. All employees have $15 per month withheld for charitable contributions. Ignore the basic Canada Pension Plan exemption.

14) Referring to Table 11-7, the employer's total share of CPP and EI payroll costs are:

A) $4,637.60.

B) $1,780.24.

C) $4,620.40.

D) $5,108.16.

15) Referring to Table 11-7, the employees' total net pay is:

A) $68,000.00.

B) $53,189.60.

C) $52,829.60.

D) $57,800.00.

16) Referring to Table 11-7, Camparound Canada's total payroll cost for the month is:

A) $72,637.60.

B) $73,108.16.

C) $72,620.40.

D) $69,780.24.