Certified Payroll Professional Practice Exam

Under FLSA regulations, the minimum amount that tips and wages must total to comply with the applicable minimum wage rate is $7.25 per hour. This is because the federal minimum wage rate set by the FLSA is currently $7.25 per hour. Employers are required to make up the difference if an employee's tips combined with hourly wages do not meet or exceed the minimum wage rate. Therefore, the correct answer is B.

Options A ($10.00), C ($5.00), and D ($4.00) are incorrect as they do not align with the current federal minimum wage rate set by the FLSA, which is $7.25 per hour.