Lee Werner is general manager of Stoneybrook Salons. During $2016,$ Werner worked for the company all year at a $$14,000$ monthly salary. He also earned a year$-$end bonus equal to $15\%$ of his annual salary. Werner's federal income tax withheld during $2016$ was $$980$ per month, plus $$1,700$ on his bonus check. State income tax withheld came to $$60$ per month, plus $$40$ on the bonus. FICA tax was withheld on the annual earnings. Werner authorized the following payroll deductions Charity Fund contribution of $2\%$ of total earnings and life insurance of $$35$ per month.

Stoneybrook incurred payroll tax expense on Werner for FICA tax. The company also paid stat unemployment tax and federal unemployment tax.

i$.($Click the icon to view payroll tax rate information.$)$

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Employee Medicare tax

Charity fund contribution

Life insurance

Total withholdings

Net $($take$-$home$)$ pay

Requirement $2.$ Compute Stoneybrook's total $2016$ payroll expense for Werner. $($Round

Gross

Employer Payroll Taxes

FICA$-$OASDI

FICA$-$Medicare

FUTA

SUTA

Total Employer Payroll Tax

Total Payroll Expense

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For all payroll calculations, use the following tax rates and round amounts to the nearest cent

Employee: OASDI $6\mathrm{.}2\%$ on first $$117,000$ earned; Medicare: $1\mathrm{.}45\%$ up to $$200,000,2\mathrm{.}35\%$ on earnings above $$200,000.$

Employer OASDI $6\mathrm{.}2\%$ on first $$117,000$ earned; Medicare: $1\mathrm{.}45\%$ on all earnings; FUTA: $0\mathrm{.}6\%$ on first $$7,000$ earned; SUTA: $5\mathrm{.}4\%$ on first $$7,000$ earned.