Employee earnings records for Medenciy Company reveal the following gross earnings for four employees through the pay period of December 15.

C. Ogle .... $93,500

D. Delgado . $96,100

L. Jeter .... $97,600

T. Spivey .. $104,000

For the pay period ending December 31, each employee’s gross earnings is $4,000.The FICA tax rate is 8% on gross earnings of $100,000.

Instructions

Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)