Stone Corporation has 29 employees and incurs total wages and salaries expense of $1,392,000 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 $440 per month for each employee.

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

$1,957,848.

$1,818,648.

$1,392,000.

$1,698,240.

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

$1,146,312.

$826,152.

$1,252,800.

$1,238,880.

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:

$203,928.

$245,688.

$273,528.

$106,488.