Explanation:
The first row
- Rate per hour is $11.25
 - Number of regular hours is 40 
 
Payment for regular hours:
The second row
Rate per overtime hour:
- $11.25*1.5 = $16.875 ≈ $16.88 (rounded up)
 
Number of overtime hours:
Payment for overtime hours:
The third row
Gross payment is the sum of regular and overtime payments: