A number holder (NH) has excess earnings of $400. They also receive parent's benefits.
         Entitlement of NH and child on NH's own ER
         NH - $132.30 (2/4)
         Child - $66.20 (1/4)
 NH's entitlement to parent's benefits on another SSN
 Parent - $66.20
 How NH's excess charged to January Benefits
         
         NH - $132.30
         Child - $66.20
         Parent - $66.20
         Total - $264.70
 How NH's remaining excess of $135.30 charged to February
         
         NH and Child - $101.50 (3 shares)
         Parent - $33.80 (1 share)
         Total - $135.30
         (Parent benefit = proportionate share of the excess rounded to the next lower multiple
            of $.10 1/4 x $135.30 = $33.82 rounded to $33.80.)
 The total amount to be charged to the NH's ER for the month less the amount to be
            charged to parent's benefits ($135.30 minus $33.80 = $101.50).
 Partial benefits payable for February
         
         NH and child - $97.00 ($198.50 minus $101.50)
         Parent - $32.40 ($66.20 minus $33.80)
         Total - $129.40
         (Total partial benefit of $97 for the NH and child prorated in the ratio of 2:1.)
 Proportion of family benefits for February
         
         NH - $64.70 (2/3)
         Child - $32.40 (1/3) 
 (Round the benefits down to the next lower dollar.)