Bramble Company has the following data for the weekly payroll ending January 31. Hours Hourly Employee M T W T LL F S Rate Federal Income Tax Withholding Health Insurance L. Helton 9 8 9 7 10 10 3 $12 $35 $12 R. Kenseth 8 9 8. 7 7 4 14 39 25 D. Tavaras 9 11 8 8 9 0 15 59 27 Employees are paid 1.50 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $132,900 of gross earnings. Bramble Company is subject to 5.40% state unemployment taxes and 0.60% federal unemployment taxes on the first $7,000 of gross earnings.