1. Calvin Bell makes a 401(k) retirement plan contribution of 6% of gross pay. He is single, claims two federal withholding allowances and one state withholding allowance, and his weekly gross pay was $417.93. His current year taxable earnings for FICA taxes, prior to the current pay period, are 20,478.57.
2. David Alexander makes a 401(k) retirement plan contribution of 12% of gross pay. He is single, claims one withholding allowance for both federal and state taxes, and his weekly gross pay was $4,050. His current year taxable earnings for FICA taxes, prior to the current pay period, are $198,450.

Calculate Social Security and Medicare tax for the below-listed employees of TCLH Industries, a manufacturer of cleaning products. None of the employees files as married filing separately on their year-end tax return. For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation.