at this point in the year, some employees have already received wages in excess of those to which payrill taxes apply. assume that the state unemployment tax is $2\mathrm{.}5\%.$ The FICA rate is $7\mathrm{.}65\%$ on an employee's wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ of the $$192,000$ wages subject