Non fringe and benefits

FICA by employees (42.000 × 7 %) ……………………….. $ 2.940

Bonus given to factor supervisors …………………………. $ 730
Holiday pay accrual (42.000 × 0.30%) ……………………… $ 126
State income taxes (42.000 × 3.00%) ……………………….. $ 1.260
Other factory overhead ……………………………………… $ 45.000
Vacation-pay accrual (42.000 × 4.60%) ……………………. $ 1.932
Federal income taxes (42.000 × 12.00%) …………………… $ 5,040
Insurance plan employees (42.000 × 1.60) ………………….. $ 672
Bonus accrual (42.000 × 1.07%) ……………………………. $ 449.9
Pension plan (42.000 × 4.80% × 25%) ……………………… $ 504