Davis, Inc. paid wages to its employees during the year as follows:
Anderson . . . . . . . . . . . . . . . $ 15,400
Bates . . . . . . . . . . . . . . . . . . . 16,700
Chavez . . . . . . . . . . . . . . . . . . 13,000
Devon . . . . . . . . . . . . . . . . . . 23,300
Estevez. . . . . . . . . . . . . . . . . . 33,200
Franco . . . . . . . . . . . . . . . . . . 56,100
Gordon. . . . . . . . . . . . . . . . . . 66,700
Haile. . . . . . . . . . . . . . . . . . . 122,000
a. How much of the total payroll is exempt from the FICA rate of 8%?
b. How much of the total payroll is exempt from federal and state unemployment taxes?
c. How much of the total payroll is exempt from federal income tax withholding?