Mission Company has three employees:

	Gross pay through July	Gross pay for August
Smith	$3,300	$1,100
Cain	26,000	3,600
Clark	94,700	13,200

The company is subject to the following taxes:

Tax	Rate	Applied to
FICA Social security	6.2%	First $106,800
FICA Medicare	1.45%	All gross pay
FUTA	.80%	First $7,000
SUTA	5.40%	First $7,000

What are Mission Company's total August payroll taxes for Cain?

Multiple Choice

$2,264.40

$1,989.00

$1,713.60

$275.40

$498.60