Exhibit 6-1
the Totals from the First Payroll of the Year

question 20

Essay

Exhibit 6-1
The totals from the first payroll of the year are shown below.
​ $$\begin{array} { c c c c c c c } \text { Total } & \text { FICA } & \text { FICA } & \text { FIT } & \text { State } & \text { Union } & \text { Net } \\\text { Earnings } & \text { OASDI } & \text { HI } & \text { W/H } & \text { Tax } & \text { Dues } & \text { Pay } \\\$ 36,195.10 & \$ 2,244.10 & \$ 524.83 & \$ 6,515.00 & \$ 361.95 & \$ 500.00 & \$ 26,049.22 \\\hline\end{array}$$ ​
-Refer to Exhibit 6-1.Journalize the entry to record the employer's payroll taxes (assume a SUTA rate of 3.7%).

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Definitions:

Performance Evaluation

The process of assessing the effectiveness, efficiency, and achievements of an employee, department, or organization against predetermined benchmarks or objectives.

Operating Departments

Specific areas within a business that are responsible for certain operations related to the production of goods or delivery of services.

Logistics Department

A division within a company or organization responsible for managing the movement and storage of goods, services, and information.

Variable Costs

Expenses that change in proportion to the production or sales levels, including labor and materials.