Assume the following data for Cullumber Home Appliance Repair for the payroll quarter ended March 31. Gross earnings Employee FICA taxes $318,000.00 Federal income tax State income tax Number of employees this quarter: 24,327.00 63,600.00 6,359.00 30 Cullumber is subject to the following rates: FICA 7.65% (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), state unemployment 5.4% up to $7,000, and federal unemployment 0.6% up to $7,000. No employee reached the limit for FICA taxes, and all employees reached the limit for unemployment taxes in the first quarter. SUPPORT