Joyce Lee earns $30,000 a year. Her employer pays a matching Social Security tax of 6.2% on the first $106,800 in earnings, a Medicare tax of 1.45% on gross earnings, and a FUTA tax of 0.8% and a SUTA...

Joyce Lee earns $30,000 a year. Her employer pays a matching Social Security tax of 6.2% on the first $106,800 in earnings, a Medicare tax of 1.45% on gross earnings, and a FUTA tax of 0.8% and a SUTA tax of 5.4%, both on the first $7,000 in earnings. What is the total cost of Joyce Lee to her employer?

(a) $32,250                              (c) $30,434

(b) $30,000                              (d) $32,729