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:

Child's Aggression

A behavior displayed by children characterized by physical or verbal harm towards others, often as a response to frustration or to assert dominance.

Same-sex Parents

Couples of the same gender who are raising children together, through biological relation, adoption, or other means.

Sexual Orientation

Describes an individual's pattern of emotional, romantic, or sexual attraction to others, based on their gender.

Child's Development

The physical, emotional, intellectual, and social growth that occurs from infancy through adolescence.