The payroll of Sumerlus Corp. for September 2020 is as follows. Total payroll was $485,000. Pensionable (CPP) and insurable (EI) earnings were $365,000. Income taxes in the amount of $85,000 were withheld, as were $8,000 in union dues. The EI rate was 1.66% for employees and 2.324% for employers, and the CPP rate was 4.95% for employees and 4.95% for employers. 

Instructions 

a. Prepare the necessary journal entries to record the payroll if the salaries and wages paid and the employer payroll taxes are recorded separately. Round amounts to the nearest dollar. 

b. Prepare the entries to record the payment of all required amounts to the Receiver General for Canada and to the employees' union. 

c. For every dollar of salaries and wages that Sumerlus commits to pay, what is the actual payroll cost to the company? Round to three decimal places. 

d. Discuss any other costs, direct or indirect, that you think would add to the company's costs of having employees.