Below is a payroll sheet for Windsor Import Company for the month of September 2017. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $118,500. In addition, 1.45% is charged both employer and employee for an employees wages in excess of $118,500 per employee.

Complete Payroll:

Name: Earnings to Aug. 31 Sept. Earnings Income Tax Withholding FICA State Federal

B.D. Williams $6700 $800 80 61.2 3 49.6 (Incorrect)

D. Raye 6400 700 70 53.55 6 50.4 (Incorrect)

K. Baker 7500 1100 110 84.15

F. Lopez 13800 2000 200 153

A. Daniels 107800 11800 1180 902.7 (Incorrect)

B. Kingston 113200 17200 1720 1315.8 (Incorrect)

Total $ 255,400 $33,600 $3360 $2570.4(Incorrect) $9 $100 (Incorrect)