Widmer Company had gross wages of $281,000 during the week ended June 17. The amount of wages subject to social security tax was $252,900, while the amount of wages subject to federal and state unemployment taxes was $35,000. Tax rates are as follows: Social security 6.0% Medicare 1.5% State unemployment 5.4% Federal unemployment 0.8% The total amount withheld from employee wages for federal taxes was $56,200.