BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $128,400 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to its employee.

	Gross Pay through August 31					Gross Pay for September
a.		$	5,900				$	1,400
b.			3,400					3,500
c.			123,500					9,400

Tax	September earnings subject to tax	tax rate	Tax amount
FICASocial Securit
FICA Medicare
Futa
SUTA

Tax	September earnings subject to tax	tax rate	Tax amount
FICASocial Securit
FICA Medicare
Futa
SUTA

Tax	September earnings subject to tax	tax rate	Tax amount
FICASocial Securit
FICA Medicare
Futa
SUTA