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Labour Costing Assignment
The purpose of this assignment is demonstrating the payroll calculations and Labour Cost calculations for a business that can be used to analysis the efficiency and quality of work provided by employees.
The Rolling Rock Restaurant records its payroll weekly for salaried and hourly rate employees separately. In the restaurant the tips are controlled and distributed to employees by their assigned percentage. During the past week $1525.00 was collected as tips from customers.
The statutory deduction rates for 2023 are:
CPP - 5.95%, EI - 1.58%, Income Tax - 22.4%, Vacation pay is accrued at a rate of 4%.
Instructions:
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