Melissa Taylor has gross earnings of $425 and withholdings of $26.35 for Social Security tax,$6.16 for Medicare tax,and $35 for federal income tax.Her employer pays $26.35 for Social Security tax,$6.16 for Medicare tax,$3 for FUTA tax,and $9 for SUTA tax.The total cost of Melissa to her employer is

Question

Quizplus · Accepted Answer

Melissa's total withholdings are $26.35 + $6.16 + $35 = $67.51
Her gross earnings minus withholdings are $425 - $67.51 = $357.49, which is her net pay.
The cost to her employer is the sum of all taxes paid by the employer, which is $26.35 + $6.16 + $3 + $9 = $44.51.
So the total cost of Melissa to her employer is $357.49 + $44.51 = $402.
However, the question asks for the total cost, not just the cost to the employer. Therefore, we need to add Melissa's withholdings back in to get the total cost, which is $402 + $67.51 = $469.51. 
Therefore, the best choice is C.

Melissa Taylor Has Gross Earnings of $425 and Withholdings of $26.35