請教一題中會問題(應付薪資稅費用) - 會計

The total payroll of Waters Company for the month of October,2007 was

$360,000 of which $90,000 represented amounts paid in excess of $90,000 to

certain employees. $300,000 represented amounts paid to employees in

excess of the $7,000 maximum subject to unemployment taxes. $90,000 of

federal income taxes and $9,000 of union dues were withheld. The state

unemployment tax is 1%,the federal unemployment tax is 8%,and the current

F.I.C.A. tax is 7.65% on an employee's wages to $90,000 and 1.45% in excess

of $90000. What amount should Waters record as payroll tax expense?



a. $118,620

b. $113,040

c. $23,040

d. $28,440



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