Summary Payroll Data

Assume that the social security tax rate is $6\%$ and the Medicare tax rate is $1\mathrm{.}5\%.$ In the following summary of data for a payroll period, some amounts have been intentionally omitted:

Earnings:

At regular rate

$?$

At overtime rate

$$56,100$

Total earnings $?$

Deductions:

$4.$ Social security tax

$22,500$

Medicare tax

$5,625$

Federal income tax withheld

$95,400$

Medical insurance

$12,900$

Union dues $?$

Total deductions

$139,000$

Net amount paid

$236,000$

Accounts debited:

$11.$ Factory Wages

$198,800$

Sales Salaries $?$

Office Salaries

$75,000$