18. MC.11.113.ALGO During its first year of operations, a company granted its employees vacation privileges and pension rights estimated at a cost of $25,499 and $13,651, respectively. The vacations are expected to be taken in the next year, and the pension rights are expected to be paid in the future 5-30 years. What is the total cost of vacation pay and pension rights to be recognized in the first year? a $13,651 b.$25,499 c.$66,452 d.$39,150 10. MC.11.87.ALGO Davis and Thompson have earnings of $922 each. The social security tax rate is 6.0%, and the Medicare tax rate is 1.5%. Assuming that these are the only two employees and that neither have reached the maximum earnings subject to FICA taxes, what will be the employer's total FICA taxes for this payroll period? a. $97.00 b.$27.66 c.$49.00 d. $138.30