-------------------------------              
|ABC Corp| rate | time | wage |              
-------------------------------              
|Joan    | 5.40 | 40.00|      |               
-------------------------------              
|John    | 6.80 | 32.00|      |              
-------------------------------              
|Jane    | 6.25 | 37.50|      |              
-------------------------------              
wage$ are equal to the rate$ times the time$;