Stone Corporation has 22 employees and incurs total wages and salaries expense of $748,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense: In addition, Stone provides group health insurance for its entire workforce. The cost of this insurance is $370 per month per employee. Workers compensation insurance 5% Social security and Medicare (employees' share and Employer's share combined) 15.3% Pension and other postretirement benefits expense (paid by employer) 5% Employee Federal and State withholding taxes 10% Unemployment taxes expense 2% 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