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.What 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?

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The unemployment tax is calculated as 6.2% of Berkley's weekly gross pay of $780. However, it is only applicable up to the $7,000 cap. Since Berkley's pay year-to-date has not exceeded this cap, the tax is calculated as $780 * 6.2% = $48.36.

Berkley's Gross Pay for the Week Is $780