Stone Corporation has 19 employees and incurs total wages and salaries expense of $532,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense: Workers compensation insurance 5% Social security and Medicare (employees' share and Employer's share combined) 15.3% Pension and other postretirement costs expense (paid by employer) 5% Personal income taxes withheld 10% Unemployment taxes expense 2% In addition, Stone provides group health insurance for its entire workforce. The cost of this insurance is $340 per month for each employee.

The company's annual payroll-related expenses amount to approximately:

$714,058.

$649,040.

$532,000.

$767,258.

Employees' annual "take-home-pay," totals approximately:

$438,102.

$296,742.

$478,800.

$454,480.

Some of the payroll-related expenses incurred by Stone Corporation are mandated by law, rather than negotiated with employees. During the current year, these mandated amounts increased Stone's payroll-related expenses by approximately:

$40,698.

$104,538.

$93,898.

$77,938.