The Following Data Applies to the July 15 Payroll for the Woodard

The following data applies to the July 15 payroll for the Woodard Research Firm (overtime is paid at 1 1/2)
$$\begin{array} { l r c r c c } \text { Employee Name } & \text { Pay Rate } & \text { Hours } & \text { Cumulative } & \text { Department } & \text { Federal Income } \\ & & \text { Worked } & & & \text { Tax Withheld } \\\hline\text { B. Woodard } & \$ 2,000 / \text { wk } & \text { Salaried } & \$ 98,000 & \text { Office } & \$ 779.00 \\\text { J. Thomas } & 13.00 & 51 & 40,000 & \text { Shop } & 320.00 \\\text { K. McCann } & 17.00 & 46 & 42,000 & \text { Shop } & 330.00\end{array}$$ Assume:
FICA-OASDI is 6.2% based on a limit of $117,000.
FICA-Medicare is 1.45%.
FUTA is .8% based on a limit of $7,000.
SUTA is 5.6% based on a limit of $7,000.
State income tax is 2.8%.
-Compute the employer's payroll tax.