During January, Luxury Cruise Lines incurs employee salaries of $$3$ million. Withholdings in January are $$229,500$ for the employee portion of FICA, and $$667,500$ for employee federal and state. The company incurs an additional $$186,000$ for federal and state unemployment tax and $$90,000$ for the employer portion of health insurance $($fringe benefits payable to Blue Cross Blue Shield$).$