Dylan's Mexican Restaurant incurred salaries expense of $67,000 for 2024. The payroll expense includes employer FICA tax, in addition to state unemployment tax

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and federal unemployment tax. Of the total salaries, $18,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health

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insurance (cost to the company, $2,400), life insurance (cost to the company, $400), and retirement benefits (cost to the company, 8% of salaries expense).

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