The following totals for the month of October were taken from the payroll register of the Tobias Company:

QUESTION: What is the gross and net pay?

Salaries [all subject to social security and medicare taxes] $14,000

Salaries [included above] subject to unemployment taxes 11,000

Federal income taxes withheld 3,500

State income taxes withheld 1,100

Medicare tax rate 1.45%

Social security tax rate 6.20%

Federal unemployment tax rate .60%

State unemployment tax rate 5.40%