Camparound Canada has 24 employees who are paid on a monthly basis. For the most recent month, gross earnings were $68,000. The income tax withholdings are 15% of gross earnings. Canada Pension Plan deductions are 4.95% of gross earnings and Employment Insurance deductions are 1.83% of gross earnings. All employees have $15 per month withheld for charitable contributions. Ignore the basic Canada Pension Plan exemption.

Referring to Table 11-1, the employer's total share of CPP and EI payroll costs are:

A) $4,637.60.

B) $1,780.24.

C) $4,620.40.

D) $5,108.16.

Objective:11-3 Compute payroll amounts

Referring to Table 11-1, the employees' total net pay is:

A) $68,000.00.

B) $53,189.60.

C) $52,829.60.

D) $57,800.00.

Objective:11-3 Compute payroll amounts

Referring to Table 11-1, Camparound Canada's total payroll cost for the month is:

A) $72,637.60.

B) $73,108.16.

C) $72,620.40.

D) $69,780.24.