Emily has gross earnings of $300 and withholdings of $23 for FICA (Social Security and Medicare) and $40 for income taxes. The employer pays $23 for FICA (Social Security and Medicare) and $2.40 for FUTA. The total cost for employee Emily incurred by the employer is: A) $325.40 B) $303.00 C) $342.40 D) $328.00 Jakes's earnings during the month of March were $1500. His earnings for the year prior to March were $5,500. Jake's employer is subject to state unemployment of 2.0% and federal unemployment taxes of 0.8% on the first $7,000. The employer's unemployment payroll tax expense for March is: A) $36.40 B) $56.40 C) $154.00 D) $42