Crane Company has the following data for the weekly payroll ending January $31.$

Employees are paid $1\frac{1}{2}$ times the regular hourly rate for all hours worked in excess of $40$ hours per week. The $7\mathrm{.}65\%$ FICA tax rate consists of the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax rate of $1\mathrm{.}45\%$ on all salaries and wages.