Below is a payroll sheet for Swifty Import Company for the month of September 2017. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum 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 $118,500. In addition, 1.45% is charged both employer and employee for an employees wages in excess of $118,500 per employee.

Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Unemployment Tax September Income Tax Withholding Earnings Name Earnings FICA State Federal to Aug. 31 $6,900 6,800 7,500 12,200 106,300 111,100 $900 800 1,100 2,000 13,100 16,900 B. D. Williams 90 0.8 D. Raye 1.6 80 110 200 1310 2 K. Baker 0 0 F. Lopez 0 0 A. Daniels 0 0 B. Kingston 1690 0 0 Total