The Total Payroll of Carbon Company for the Month of October

question 32

Multiple Choice

The total payroll of Carbon Company for the month of October was $ 240,000, all subject to CPP deductions of 4.95% and EI deductions of 1.66%. As well, $ 60,000 in federal income taxes and $ 6,000 of union dues were withheld. The employer matches the CPP employee deductions and contributes 1.4 times the employee EI deductions. What amount should Carbon record as employer payroll tax expense for October?

• A) $ 15,864.00
• B) $ 17,457.60
• C) $ 20,616.00
• D) $ 77,457.60

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Definitions:

Vestibular Sense

The sense that provides information about the body’s orientation in space.

Kinesthetic Sense

The sense providing information about the position and movement of body parts.

Gate-Control Theory

A theory proposing that the spinal cord contains a neurological "gate" that either blocks pain signals or allows them to continue on to the brain.

Kinesthetic Sense

The awareness of body position and movement, often referred to as muscle memory or the sense of bodily movement.