Determine the Net Pay for a Company that had a total payroll of $280,000 during the month of March. Withholdings related to the payroll were Employee Federal Income Taxes of $37,500; State Income taxes: $12,800; FICA taxes $17,400; Medical Insurance $4,800; Pension Dues $5,400, Union dues $1,800. The FUTA and SUTA taxes for the period were $2,250 and $12,300 respectively. $185,750 $200,300 $248,050 $280,000