17.

Oaks Company has completed the payroll for the month of January, reflecting the following data:

Salaries and wages earned	$	102,000
Employee income taxes withheld		13,000
FICA payroll taxes*		6,600

*Assessed on both employer and employee (i.e., $6,600 each).

Required 1-a. What was the total labor cost to the company? labor 1-b. What was the amount of the employees' take-home pay