The following information about the weekly payroll was obtained from the records of Saine Co$.$:

Line Item Description Amount

Salaries:

Sales salaries $$625,000$

Warehouse salaries $240,000$

Office salaries $320,000$

Total $$1,185,000$

Deductions:

Income tax withheld $$232,260$

U$.$S$.$ savings bonds $35,500$

Group insurance $53,325$

Tax rates assumed:

Social security, $6\%$

Medicare, $1\mathrm{.}5\%$

State unemployment $($employer only$),5\mathrm{.}4\%$

Federal unemployment $($employer only$),0\mathrm{.}8\%$