Berkley's Gross Pay for the Week Is $780

question 146

Multiple Choice

Berkley's gross pay for the week is $780. Berkley's yearly pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is 6.2%, and that Berkley's pay year-to-date has not yet exceeded the $7,000 cap. How much is the amount of state and federal unemployment tax that his employer must record as payroll tax expense and pay to the federal and state governments?

• A)$110.10
• B)$108.03
• C)$59.67
• D)$48.36

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Definitions:

Performance Measurement

The process of quantifying the efficiency and effectiveness of past actions, using various indicators to assess outcomes against set standards or objectives.

Quality

The degree to which a product, service, or process meets or exceeds customer expectations or standards.

Behaviorally Anchored Rating Scale

A method of evaluating employees' performance by directly comparing their behaviors with specific examples of behavior that are anchored on a scale.

Behavioral Observation Scale

A performance appraisal method that rates the frequency of specific behaviors exhibited by an employee in the workplace.