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Which of the following is NOT part of the process dimension of the activity-based management model?
Supplemental Wages
Supplemental wages are additional income paid to an employee beyond their regular wages, including bonuses, commissions, overtime pay, and severance pay, which may be taxed differently.
FICA Taxes
Taxes imposed by the Federal Insurance Contributions Act, funding Social Security and Medicare, withheld from employees' paychecks and matched by employers.
Federal Withholding Taxes
Income taxes automatically deducted from an employee's paycheck by the employer, sent to the government as partial payment of the yearly tax obligation.
Unemployment Taxes
Taxes paid by employers to fund unemployment insurance programs, providing benefits to workers who have lost their jobs.
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