Bobby Darling Is the Only Employee of Atlantic Records, Inc

Multiple Choice

Bobby Darling is the only employee of Atlantic Records, Inc.During the first week of January, Darling earned $800 and had federal and state income tax withholdings of $40 and $15, respectively.FICA taxes are 7.65% on earnings up to $117,000.State and federal unemployment taxes for the period are $50 and $8, respectively.
-Use the information above to answer the following question.What is the employer's payroll tax expense for the week?

A) $113.00
B) $119.20
C) $174.20
D) $235.40