Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15 - 31. Gross payroll $19,676
Federal income tax withheld $3,438
Social security rate 6%
Federal unemployment tax rate 0.8%
Medicare rate 1.5%
State unemployment tax rate 5.4%
Salaries Payable would be recorded in the amount of
a) $15,018.09
b) $13,542.39
c) $14,762.30
d) $19,676.00

Each container is cut from the mould once the plastic has cooled and hardened. unit-level 2 patents are obtained for each new type of container mould. facility-level 3. plastic resins are used as the main direct material for the containers. product-level 4. a plant manager oversees the entire manufacturing operation. facility-level 5. the sales force incurs travel expenses to attend various trade shows throughout the country to market the containers. product-level 6. each container product line has a product line manager. product-level 7 the extrusion machine is calibrated for each batch of containers made. facility-level 8. each type of container has its own unique moulds. unit-level 9. routine maintenance is performed on the extrusion machines. facility-level 10. rent is paid for the building that houses the manufacturing processes. classify each activity as either unit-level, batch-level, product-level, or facility-level.