Urban Window Company had gross wages of $259,000 during the week ended July 15. The amount of wages subject to social security tax was $233,100, while the amount of wages subject to federal and state unemployment taxes was $32,000. Tax rates are as follows: Social security 6.0% Medicare 1.5% State unemployment 5.4% Federal unemployment 0.6% The total amount withheld from employee wages for federal taxes was $51,800