Finley Fabricating Co, paid wages to its employees during the year as follows:
Burris . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,400
Combs . . . . . . . . . . . . . . . . . . . . . . . . 16,700
Detrick . . . . . . . . . . . . . . . . . . . . . . . . 13,000
Edwards . . . . . . . . . . . . . . . . . . . . . . 23,300
Hobbs. . . . . . . . . . . . . . . . . . . . . . . . . 33,200
McCormack . . . . . . . . . . . . . . . . . . . 36,100
Otto . . . . . . . . . . . . . . . . . . . . . . . . . . .66,700
Sylvester. . . . . . . . . . . . . . . . . . . . . . 102,000
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?