15.5. Arlington Industries manufactures and sells engine parts for large industrial equipment. The company employs over 1,000 workers for three shifts, and most employees work overtime when necessary. Figure 15-10 depicts the procedures followed to process pay- roll. Additional information about payroll procedures follows: The HRM department determines the wage rates of all employees. The process be- gins when a form authorizing the addition of a new employee to the payroll master file is sent to the payroll coordinator for review and approval. Once the information about the new employee is entered in the system, the computer automatically calcu- lates the overtime and shift differential rates for that employee. A local accounting firm provides Arlington with monthly payroll tax updates, which are used to modify the tax rates. Employees record their time worked on time cards. Every Monday morning, the previous week's time cards are collected from a bin next to the time clock, and new time cards are left for employees to use. The payroll department manager reviews the time cards to ensure that hours are correctly totaled; the system automatically determines whether overtime has been worked or a shift differential is required. The payroll department manager performs all the other activities depicted in Figure 15-10