Complete Accounting Services has the following parroll informetion for the week ended December $7.$ Sate income tax is computd as $20$ percent of federal income tax.

Assumed tax rates are as lollows:

b$.$ State unemployment tar, $5\mathrm{.}4$ percent $(0\mathrm{.}054)$ an the first $57,000$ for each emplopes.

C$.$ Foderal unemployment tax, $0\mathrm{.}6$ percent $[0\mathrm{.}006)$ on the first $$7,000$ tor each employes.

Arepiane.