Widmer Company had gross wages of $$277,000$ during the week ended June $17.$ The amount of wages subject to social security tax was $$249,300,$ while the amount of wages subject to federal and state unemployment taxes was $$35,000.$ Tax rates are as follows:

Social security $6\mathrm{.}0\%$

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

State unemployment $5\mathrm{.}4\%$

Federal unemployment $0\mathrm{.}8\%$

The total amount withheld from employee wages for federal taxes was $$55,400.$

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