Total payroll=45*40*17+14*6*17*3/2=$32742.
(40-hour pay=40*17=$680, for 45 employees=45*680=$30600)
Overtime=14*6*17*3/2=$2142.
(Overtime rate=17*3/2=$25.50, for 6 hrs overtime=$153, for 14 employees=$2142)
%ge overtime=2142/32742*100=700/107=6.542% approx.