Bastop Companys payroll for August is summarized below. Amount Subject to Payroll Taxes
Unemployment Tax
Payroll Wages Due FI.CA Federal State
Warehouse $ $ $ $
Sales
Administrative
Total $ $ $ $
At this point in the year some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is The FI.CA rate is on an employees wages to $ and in excess of $ Of the $ wages subject to FI.CA tax, $ of the sales wages and $ of administrative wages are in excess of $ Federal unemployment tax rate is after credits. Income tax withheld amounts to $ for factory, $ for sales, and $ for administrative.