Roy DeSoto earns a regular hourly salary of $20.00. He is paid time-and-a-half for all hours in excess of 40 in the week. For the week ended March 8, 2019, he worked a total of 52 hours. His gross wages year to date, prior to his March 8, paycheck, are $12,000. Social Security Tax is 6.2% on a maximum of $122,700 of gross wages per year, Medicare Tax is 1.45%, federal unemployment tax is 0.6% and state unemployment tax is 5.4%, both on a maximum of $7,000 of gross wages per year. What is the employer's payroll tax expense for Roy for the week ended March 8, 2019?

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year. if the tax rate is 35 percent, what is the annual ocf for the project?