Payroll and payroll costs Following are the August payroll data for Sabul Company:

The FICA tax rate on employees and employers is 7 percent of pay. Workers' compensation is .06 percent. Only $11,000 of direct labor and $5,000 of indirect labor is subject to FUTA of .8 percent and state unemployment insurance of .9 percent. Federal income taxes to be withheld amount to $14,200. There is no state income tax.

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Direct labor.... $32,000 Indirect labor.... 11,500 Marketing salaries 14,000 Administrative salaries 9,800