Harrington Company is giving each of its employees a holiday bonus of $250 on December 14 (a nonpayday). The company wants each employee's net check to be $250. The supplemental tax percent is used.

Nobody has capped for OASDI prior to the bonus check.

a. What will be the gross amount of each bonus if each employee pays a state income tax of 3.01% (besides the other payroll taxes)? You may need to add one penny to the gross so that net bonus exactly equals $250.00. $

b. What would the net amount of each bonus check be if the company did not gross-up the bonus? Round your intermediary calculations to the nearest cent. $