[The Following Information Applies to the Questions Displayed Below

question 122

Multiple Choice

[The following information applies to the questions displayed below.]
The average employee of Girard Corporation earns gross pay of $75,000 per year.The following table shows the relative size of various payroll amounts by expressing each as a percentage of total wages and salaries expense (gross pay) :
In addition,Girard pays $425 per month per employee for group health insurance.
-Which of the following represents the second largest payroll related expense incurred by Girard?

• A)Group health insurance premiums.
• B)Income taxes expense.
• C)The employer's share of social security taxes and Medicare taxes.
• D)Wages and salaries expense.

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Definitions:

Job Analysis

The identification of the critical elements of a job; it documents the tasks, working conditions, and human attributes needed to do the job.

Qualified Employees

Workers who possess the skills, education, and experience required to perform the duties of a specific job effectively.

Critical Incident Technique

A qualitative research method focusing on the identification and examination of specific events (critical incidents) that people experience, particularly those that significantly impact the outcome of a process or performance in various contexts.

Discriminate Behavior

Actions or responses that differentiate between objects, individuals, or situations, often based on learned or inherent characteristics.