Assume that the payroll records of Erroll Oil Company provided the following information for the

weekly payroll ended November $30,2015.$

Additional information: All employees are paid overtime at time and a half for hours worked in

excess of $40$ per week. The FICA tax rate is $7\mathrm{.}65\%$ for the first $$110,100$ of each employee's

annual earnings and $1\mathrm{.}45\%$ in excess of $$110,100.$ The employer pays unemployment taxes of

for state and $\mathrm{.}8\%$ for federal