Jackson Golf Park incurred salaries expense of $470,000 for the current year. The payroll tax expense includes employer FICA tax, state unemployment tax and federal unemployment tax. Year-to-date earnings do not exceed $132,900. Of the total salaries, $60,000 is subject to unemployment tax. Currently, state unemployment tax is 5.4% and federal unemployment tax is 0.6%. Also, the company provides the following benefits for employees: health insurance (cost to the company, $12,500), life insurance (cost to the company, $880), and retirement benefits (cost to the company, 10% of salaries expense). What is the amount of the employer payroll tax expense and benefits for the year? A. $39,555 B. $99,935 C. $60,380 Click to select your