Chapter $8$ problem $1$ Ergo Company has one employee who is paid a salary of $$3000$ per month. Payroll is processed on the last day of the month and paid on the first day of the following month. Payroll information for January this year is:

$\backslash$table$[[$Federal and state income tax,$$,450],[$FICA $($Social Security and Medicare$),7\mathrm{.}65\%,],[$Federal unemployment tax $($on $1$st $$7,000),,6\mathrm{.}20\%$