Table 3-1 Employee Costs and Deductions Employee (S) 2 500.00 Employer's Costs 350.00 400.00 31.00 Wages 600.00 21.70 24.80 7.25 Social Security 37.20 5.08 5.80 15.00 Medicare 8.70 10.50 12.00 4.00 Total 1,850.00 114.70 26.83 55.50 SUTA 18.00 2.80 3.20 14.80 FUTA 4.80 10.00 7.00 37.00 8.00 Liability Insurance 12.00 15.00 31.50 Workers' Comp. 54.00 36.00 136.50 40.00 40.00 Health Insurance 40.00 40.00 160.00 33.20 Vacation 38.92 29.79 27.51 129.42 655.45 Total 813.62 559.59 496.09 2,524.75 Employee Deductions 31.00 Social Security 37.20 24.80 21.70 114.70 7.25 Medicare 8.70 5.80 5.08 26.83 Federal Withholdings 59.85 29.85 22.35 44.85 156.90 State Withholdings 36.00 24.00 21.00 30.00 111.00 Health Insurance 60.00 60.00 60.00 60.00 240.00 Total 201.75 144.45 130.13 173.10 649.43 15. Using the chart of accounts in Figure 2-1, determine the job cost ledger, and equipment ledger at the