i need help understanding how to do this

Answer:
The net pay is $382.86.
Step-by-step explanation:
Looking at the paystub given, the regular earnings total $421.00. However, it looks like there was an additional $78.00 in overtime. So, the total gross pay, or the pay before any taxes or withholdings, is $499.00. The items on the right of the paystub represent all of the taxes and withholdings that are taken out of each paycheck to give your 'net pay', which is the amount you will actually receive. We we subtract the costs of Federal Taxes, FICA, State Taxes, Insurance, Retirement and Union Dues from the gross pay of $499.00, you are left with $383.86, which represents your net pay.