Lightning Electronics is a midsize manufacturer of lithium batteries. The company’s payrollrecords for the November 1–14 pay period show that employees earned wages totaling $50,000 butthat employee income taxes totaling $7,000 and FICA taxes totaling $2,625 were withheld fromthis amount. The net pay was directly deposited into the employees’ bank accounts. What was theamount of net pay? Assuming Lightning Electronics must also pay $250 of unemployment taxesfor this pay period, what amount would be reported as the total payroll costs?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Lightning Electronics is a midsize manufacturer of lithium batteries. The company’s payroll
records for the November 1–14 pay period show that employees earned wages totaling $50,000 but
that employee income taxes totaling $7,000 and FICA taxes totaling $2,625 were withheld from
this amount. The net pay was directly deposited into the employees’ bank accounts. What was the
amount of net pay? Assuming Lightning Electronics must also pay $250 of unemployment taxes
for this pay period, what amount would be reported as the total payroll costs?

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