Apple Company Has Three Employees $\begin{array}{lrr} \text { Happy } & \$ 4,120 & \$ 750 \\ \text { Doc } & 31,100 & 5,600 \\\text { Grumpy } & 95,600 & 14,700\end{array}$

Apple Company has three employees:
$\begin{array}{lrr} \text { Happy } & \$ 4,120 & \$ 750 \\ \text { Doc } & 31,100 & 5,600 \\\text { Grumpy } & 95,600 & 14,700\end{array}$

$\text { The company is subiect to the following taxes }$
$\begin{array} { l c l } \text { Tax } & \text { Rate } & \text { Applied to } \\ \text { FICA social Security } & \mathbf { 6 . 2 0 \% } & \text { First } \$ 106,800 \\ \text { FICA Medicare } & 1.45 & \text { All grosspay } \\ \text { FUTA } & \mathbf { .8 0 } & \text { First } \$ 7,000 \\ \text { SUTA } & 5.40 & \text { First } \$ 7,000 \end{array}$

What is the amount that Apple Company will record as total payroll taxes for August?