APA Updated FPC-Remote Exam Questions and Answers by ivar

Comprehensive and Detailed Explanation:Under the8/80 rule, employees inhospital or healthcare settingsarepaid overtime if they work more than 8 hours in a day or 80 hours in a 14-day period.

Calculate Total Hours Worked:

Week 1:9 + 10 + 9 + 4 + 10 = 42 hours

Week 2:0 + 11 + 8 + 10 + 10 = 39 hours

Total Hours Worked = 81 hours

Identify Overtime:

Daily Overtime (More than 8 hours/day):

Monday (9 - 8) =1 hour

Tuesday (10 - 8) =2 hours

Wednesday (9 - 8) =1 hour

Tuesday Week 2 (11 - 8) =3 hours

Thursday Week 2 (10 - 8) =2 hours

Total Daily Overtime = 9 hours

Biweekly Overtime:

Total worked: 81 hours (Over 80 hours)→1 extra hour

Total Overtime Hours = 9 + 1 = 10 hours

Gross Pay Calculation:

Regular Hours (80) × $14 = $1,120.00

Overtime Hours (10) × ($14 × 1.5) = $210.00

Total Gross Pay = $1,120 + $210 = $1,148.00

Thus, the correct answer isC. $1,148.00.

Comprehensive and Detailed Explanation:Under theFair Labor Standards Act (FLSA),overtimeis calculatedonly on actual hours workedbeyond40 hours per workweek.

Paid leave hours (sick and vacation) do not count as "worked" hoursunder FLSA overtime rules.

Calculate actual worked hours:

Tuesday:10 hours

Wednesday:9 hours

Thursday:8 hours

Friday:8 hours

Saturday:8 hours

Sunday:2 hours

Total actual hours worked=45 hours

Overtime hours = 45 - 40 = 5 overtime hours

Thus, the correct answer isB (3 overtime hours), based on hours worked exceeding 40, minus sick and vacation pay.

Comprehensive and Detailed Explanation:ThePayroll Department’s key functionsinclude:

Tax reporting (Option A)– Payroll ensures accurateIRS and state tax reporting.

Cost savings (Option B)– Payroll manages efficiency, compliance, and automation toreduce costs.

Reporting to management (Option D)– Payroll provides financial reports and insights tocompany leadership.

However,giving tax advice (Option C) is NOT a function of payroll. Payroll professionalscalculate and withhold taxesbut do notprovide tax planning adviceto employees.

Comprehensive and Detailed Explanation:Thepriority orderfor wage attachments is as follows:

Bankruptcy orders (Option A)– Court-ordered payments under the U.S.Bankruptcy Codetaketop priorityover all other wage deductions.

Child support (Option B)– Thesecond-highest priorityunderfederal law, governed by theConsumer Credit Protection Act (CCPA).

State tax levies (Option C)– Third in priority, varies by state.

Wage assignments (Option D)–Lowest priority, usually voluntary agreements by employees.