Gross Pay Calculation John T Mc Grath is em ployed by McDermott Supply Co at the rate of $25 per hour, plus 1.5 times the normal hourly rate for hours over 40 per week. For the week ended Decem ber 27. Mc Grath worked 44 hours Employee viewpoint Base earnings(40 x$25) $1,000 Overtime earnings(4 X $37.50) 150 Total earnings $1,150 Same total earnings but a Employer viewpoint Base earnings(44 X$25) $1,100 different view of the Overtime premium(4 X $12.50) 50 overtime Total earnings $1, 150hours c10-9C10 - 9 Base earnings (40 x$25) $1,000 Overtime earnings (4 x $37.50) 150 Total earnings $1,150 Base earnings (44 x$25) $1,100 Overtime premium (4 x $12.50) 50 Total earnings $1,150 Gross Pay Calculation John T. McGrath is employed by McDermott Supply Co. at the rate of $25 per hour, plus 1.5 times the normal hourly rate for hours over 40 per week. For the week ended December 27, McGrath worked 44 hours. Same total earnings but a different view of the overtime hours Employee viewpoint: Employer viewpoint: