Roasten Corp.'s payroll for the pay period ended October 31, 2014 is summarized as follows:

Federal

Amount of Wages Subject

Department

Total

Income Tax

to Payroll Taxes

Payroll

Wages

Withheld

F.I.C.A.

Unemployment

Factory	$ 75,000	$ 9,000	$70,000	$32,000
Sales	22,000	3,000	16,000	2,000
Office	18,000	2,000	8,000	______
	$115,000	$14,000	$94,000	$34,000

Assume the following payroll tax rates:

F.I.C.A. for employer and employee		7% each
Unemployment		3%

What amount should Roasten accrue as its share of payroll taxes in its October 31, 2014 balance sheet?

$7,600.

$15,020.

$21,600.

$14,180.