What is tipped overtime for 60 hours at $2.13 an hour?

At $2.13 an hour, the 20 hours over 40 of a 60-hour week add $72.50: half of the full $7.25 minimum for each, not of $2.13. With $400 in tips, the week pays $127.80 in cash wages, the $72.50 premium and the tips: $600.30 before taxes, or $10.01 an hour.

Overtime is figured on the full $7.25, not on $2.13: each hour over 40 adds half of $7.25, which the employer pays. 44 hours with $300 in tips pay $93.72 + $14.50 + $300 = $408.22.