During the Month of July, Joel Mayer Earned $2,000

question 27

Multiple Choice

During the month of July, Joel Mayer earned $2,000. Joel has been on the payroll all year at a salary of $2,000 per month. Salaries are paid at the end of each month. Assume that FICA taxes are 7.65 percent of wages up to $50,000; state unemployment tax is 5.0 percent of wages up to $13,000; and federal unemployment tax is 0.8 percent of wages up to $13,000. Assume that Joel has voluntary withholdings of $75 (in addition to taxes) and that federal and state income tax withholdings are $300 and $100, respectively. What is the employer's payroll tax expense for the month of July, assuming that Joel Mayer is the only employee?

• A) $58
• B) $211
• C) $75
• D) $611

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Definitions:

Psychotherapy

A therapeutic approach involving psychological methods, particularly when based on regular personal interaction, to help a person change behavior and overcome problems in desired ways.

Defense Mechanisms

In psychoanalytic theory, the mechanisms of the ego that serve to protect an individual from experiencing anxiety produced by conflicts with the id, superego, or reality.

Mental Energy

The capacity of the mind to engage in cognitive activities and processes, such as thinking, problem-solving, and focusing attention.

Psychoanalytic Thinking

A psychological perspective that emphasizes the influence of the unconscious mind on behavior, originating from the work of Sigmund Freud.