Nancy Summers worked 44 hours during the past week. She is entitled to 1½ times her regular pay for all hours worked in excess of 40 during the week. Her regular rate of pay is $12.00. Social Security...

Nancy Summers worked 44 hours during the past week. She is entitled to 1½ times her regular pay for all hours worked in excess of 40 during the week. Her regular rate of pay is $12.00. Social Security tax is withheld at the rate of 6.2% and Medicare tax is withheld at the rate of 1.45%; federal income tax withheld is $68; and $5 of union dues are withheld. Her net pay for the week is

(a) $440.89.                             (c) $552.00.

(b) $472.00.                             (d) $436.78.