Kristy Casey Earns $39,000 Per Year and Is Paid Once

Multiple Choice

Kristy Casey earns $39,000 per year and is paid once a month.For January,she had $188 withheld from her pay for federal income taxes,and $52 withheld for health insurance.Social Security and is 6.2% and Medicare tax is 1.45%;the federal unemployment tax rate is .6% and state unemployment tax rates is 4.2%.What is the total employer payroll tax expense for Kristy's January paycheck?

A) $385.13
B) $162.50
C) $248.63
D) $404.63