Alfred Spindle Earned Gross Wages of $1,620 for the Week

Multiple Choice

Alfred Spindle earned gross wages of $1,620 for the week ended June 21,2016.His gross wages year to date,prior to his June 21 paycheck,were $38,556.He had $88 withheld from his pay for federal income taxes,and $16 for health insurance.Social Security and is 6.2% and Medicare tax is 1.45%;the federal unemployment tax rate is .6% and the state unemployment tax rate is 4.2%,both on a maximum of $7,000 per each employee's annual earnings.What is the total employer payroll tax expense associated with Alfred's June 21,2016,paycheck?

A) $201.69
B) $123.93
C) $81.00
D) $0