5. In addition, Schultz needs to complete its payroll for December. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum applicable compensation per employee for both Is $7,000. Assume a 10% federal Income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $128,400. In addition, 1.45% is charged both employer and employee for and employee's wages in excess of $128,400 per employee. Complete the table with the proper amounts for each payroll liability. You may choose to use the provided Excel workbook to complete your answer. Earnings to Nov. 30 6,800 Dec. Earnings 800 Income Tax Withholding Name B.D. Williams FICA SUTA FUTA D. Raye 6,500 700 K. Baker 7,600 1,100 F. Lopez 13,600 1,900 A. Daniels 116,900 13,000 B. Kingston 121,900 16,000