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M Cakuoting Pay s Total Payroll Costs [LO 10-2] Lightning Electronics is a midsi

ID: 2576611 • Letter: M

Question

M Cakuoting Pay s Total Payroll Costs [LO 10-2] Lightning Electronics is a midsize manufacturer of lithium batteries. The company's payroll records for the November 1-14 pay period show that employees earned wages totaling $58,000 but that employee income taxes totaling $7,800 and FICA taxes totaling $3,025 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. 1. What was the amount of net pay? Pay 2. Assuming Lightning Electronics must also pay $330 of unemployment taxes for this pay period, what amount would be reported as the total payroll costs?

Explanation / Answer

Net Pay = Wages - Income tax - FICA tax

= 58000-7800-3025

= 47175

Total payroll costs = Wages + unemployment income + FICA tax

= 58000+3025+330

= 61355