At this point in the year some employees have already

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 2 5 The FICA rate is 7 65 on an employee s wages to 110 100 and 1 45 in excess of 110 100 Of the 188 000 wages subject to FICA tax 20 000 of the sales wages is in excess of 110 100 Federal unemployment tax rate is 0 8 after credits Income tax withheld amounts to 16 000 for factory 7 000 for sales and 6 000 for admini