Johns gross pay

John's gross pay for the month of January is $3,100. His year-to-date pay is under the limit for OASDI. Assume that the rate for state unemployment tax is 5.4%, federal unemployment tax rate is 0.6%, and that John's year - to - date pay has not yet exceeded the $7,000 cap. What is the total amount of payroll taxes that his employer must record as payroll tax expense? (Round intermediate calculations to the nearest cent. Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.) A. $230.95 B. $237.15 C. $192.20 D. $423.15