Use the following information for Questions 19 - 20:

An employer has computed the following amounts for its employee Mary during a week in January: gross wages $500.00; FICA tax withheld $38.25; federal income tax withholding $67.25; State income tax withholding $20.00; unemployment taxes $24.00; worker compensation insurance $5.00. The company does not provide health insurance, paid vacations, or any other benefits.

19. The amount of Marys net pay is

a. $352.75

b. $357.75

c. $374.50

20. The employers total expense for Marys employment during the week is

a. $505.00

b. $529.00

c. $567.25

d. $605.50