Hal's Heavenly Creations offers its employees the option of contributing up to $7\%$ of their salaries to a voluntary retirement plan, with the employer matching their contribution. The company also pays $100\%$ of medical and life insurance premiums. Assume that no employee's cumulative wages exceed the relevant wage bases. Payroll information for the first biweekly payroll period ending February $14$ is listed below.

Wages and salaries

$\backslash$table$[[$Employee contribution to voluntary retirement plan,$$850,000$