During January, Luxury Cruise Lines incurs employee salaries of $2.8 million. Withholdings in January are $214,200 for the employee portion of FICA, $420,000 for federal income tax, $175,000 for state income tax, and $28,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $173,600 for federal and state unemployment tax and $84,000 for the employer portion of health insurance.