Bobby Darling is the only employee of Atlantic Records, Inc. During the first week of January, Darling earned $3,400.00 and had federal and state income tax withholdings of $170.00 and $63.75, respectively. FICA taxes are 7.65 % on earnings up to $117,000. State and federal unemployment taxes for the period are $212.50 and $34.00, respectively.

What would be the amount of Darlings payroll check for the first week of January?

$2,659.65

$3,400.00

$2,906.15

$3,139.90

What is the employer's payroll tax expense for the week?

$480.25

$740.35

$506.60

$1,000.45