Mission Company Has Three Employees $\text { The company is subject to the following taxes: }$

Mission Company has three employees:
$\begin{array}{lcc}&\text { Gross Pay through July}&\text { Gross Pay for August }\\\text { Smith } & \$ 3,200 & \$ 1,000 \\\text { Cain } & 25,800 & 3,500 \\ \text { Clark } & 94,600 & 13,100\end{array}$

$\text { The company is subject to the following taxes: }$

$\begin{array} { l c l } \text { Tax } & \text { Rate } & \text { Applied To } \\ \text { FICA-Social Security } & 6 . 2 0 \% & \text { First } \$ 106,800 \\ \text { FICA-Medicare } & 1.45 & \text { All grosspay } \\ \text { FUTA } & . 8 0& \text { First } \$ 7,000 \\ \text { SUTA } & 5.40 & \text { First } \$ 7,000 \end{array}$

What is Mission Company's amount for payroll taxes for Smith?

A) $ 62.00
B) $138.50
C) $443.20
D) $581.70
E) $76.50