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According to a payroll register summary of Metcalfe Company, the amount of employees gross pay in December was $770,000, of which $60,000 was not subject

According to a payroll register summary of Metcalfe Company, the amount of employees gross pay in December was $770,000, of which $60,000 was not subject to FICA Tax and $700,000 was not subject to state and federal unemployment taxes.

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