the following monthly data are taken from ramirez company at july 31: sales salaries, $360,000; office salaries, $72,000; federal income taxes withheld, $108,000; state income taxes withheld, $24,000; social security taxes withheld, $26,784; medicare taxes withheld, $6,264; medical insurance premiums, $8,500; life insurance premiums, $5,500; union dues deducted, $2,500; and salaries subject to unemployment taxes, $53,000. the employee pays 40% of medical and life insurance premiums. assume that fica taxes are identical to those on employees and that suta taxes are 5.4% and futa taxes are 0.6%.