Advanced Computer Repair incurred salaries expense of $84,000for 2024. The payroll tax expense includes employer FICA​ tax, state unemployment tax, and federal unemployment tax. Year−to−date earnings do not exceed $132,900. Of the total​ salaries, $11,000 is subject to unemployment tax.​Currently, state unemployment tax is​ 5.4% and federal unemployment tax is​ 0.6%. Also, the company provides the following benefits for​ employees: health insurance​ (cost to the​ company,$2,500​), life insurance​ (cost to the company,$890​), and retirement benefits​ (cost to the​ company, 5​% of salaries​ expense). What is the amount of the employer payroll tax expense for the​ year?   a. $7,086   b. $14,676   c. $6,700   d. $7,590

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Advanced Computer Repair incurred salaries expense of $84,000for 2024. The payroll tax expense includes employer FICA​ tax, state unemployment tax, and federal unemployment tax. Year−to−date earnings do not exceed $132,900. Of the total​ salaries, $11,000 is subject to unemployment tax.​Currently, state unemployment tax is​ 5.4% and federal unemployment tax is​ 0.6%. Also, the company provides the following benefits for​ employees: health insurance​ (cost to the​ company,$2,500​), life insurance​ (cost to the company,$890​), and retirement benefits​ (cost to the​ company, 5​% of salaries​ expense). What is the amount of the employer payroll tax expense for the​ year?
 
a. $7,086
 
b. $14,676
 
c. $6,700
 
d. $7,590
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