5.The payroll records of Barnes Co. provided the following data for the current weekly pay period ended March 12.

Employees

Earnings

to End of

Previous

Week

Gross

Pay

Federal

Income

Taxes

Medical

Insurance

Deduction

Union

Dues

United

Way

R.Short

$5,800

$800

$120

$35

$10

$10

L. Skyler

6,850

1,000

180

35

10

15

C. Richard

12,900

1,440

404

35

10

10

The Earnings to End of Previous Week are gross earnings for the year prior to the current weekly pay period ended March 12. Assume that the Social Security portion of the FICA taxes is 6.2% on the first $117,000 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Calculate the net pay for each employee. The federal and state unemployment taxes are paid by the employer only. (Check: Net pay for R. Short should be a number between $550 and $575.(3 points)