How to get this answer?

During the month of January, The BeeJees Company distributes $131,000 in cash to employees as net pay. The income tax withholdings were $19,100 and the FICA withholdings were $8,927. The total wages and payroll tax expense to the company for this pay period, excluding any unemployment taxes, was:

$150,100.

$131,000.

$167,954.(answer)

$159,027.