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 Employer viewpoint Base earnings(44 X$25) $1,100 Overtime premium(4 X $12.50) 50 Total earnings $1,150 c108C10 - 8 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. Employee viewpoint: Employer viewpoint: