The following payroll information relates to Viking Company for the month of July:

Total (gross) employee earnings	$150,000
Earnings in excess of Social Security base earnings	18,000
Earnings in excess of Medicare base earnings	2,000
Earnings in excess of unemployment base earnings	94,000
Federal income taxes withheld	14,500
State income taxes withheld	3,000
Employee deductions for medical insurance	2,200

The Social Security tax rate is 6% on the first $55,000 earned per employee; Medicare is 1.5% on the first $130,000 earned. The state and federal unemployment tax rates are 5.4% and 0.8%, respectively, on the first $7,000 earned per employee.

a. Compute the employees total take-home pay.

b. Compute Vikings total payroll-related expenses.

c. Assuming a stable work force, is total take-home pay likely to increase, decrease or remain the same in September? Briefly explain.