1)The FICA tax is made up of two parts. What are they? One cuts off $137,700 (2020) and the other is unlimited (no cut off). Explain which is which. Who pays the tax: employer, employee, both? Explain 2) Who pays unemployment tax into the fund: employer or employee? When are these benefits paid out? Explain 3)Which payroll taxes are considered "employer burden"? Why? 4)In the entry to distribute the payroll, which account gets the indirect labor, the make-up guarantee and sometimes the overtime premium? Explain