Complete Accounting Services has the following payroll information for the week ended December $7.$ State income tax is computed as $20$ percent of federal income tax.

NAME

BEGINNING

CUMULATIVE

EARNINGS

TOTAL EARNINGS DEDUCTIONS

FEDERAL

INCOME TAX STATE

INCOME TAX

Denato, T$.6,820\mathrm{.}00480\mathrm{.}0024\mathrm{.}004\mathrm{.}80$

Herrera, M$.6,840\mathrm{.}00470\mathrm{.}0023\mathrm{.}004\mathrm{.}60$

Joyner, J$.36,320\mathrm{.}00740\mathrm{.}0058\mathrm{.}0011\mathrm{.}60$

King, L$.26,200\mathrm{.}00540\mathrm{.}0030\mathrm{.}006\mathrm{.}00$

Wilson, M$.116,060\mathrm{.}002,720\mathrm{.}00456\mathrm{.}7891\mathrm{.}36$

Yee, N$.28,426\mathrm{.}00605\mathrm{.}0037\mathrm{.}007\mathrm{.}40$

Assumed tax rates are as follows:

FICA: Social Security, $($employer$)6\mathrm{.}2$ percent $(0\mathrm{.}062)$ and $($employee$)6\mathrm{.}2$ percent $(0\mathrm{.}062)$ on the first $$118,500$ for each employee, and Medicare, $1\mathrm{.}45$ percent $(0\mathrm{.}0145)$ on all earnings for each employee.

State unemployment tax, $5\mathrm{.}4$ percent $(0\mathrm{.}054)$ on the first $$7,000$ for each employee.

Federal unemployment tax, $0\mathrm{.}6$ percent $(0\mathrm{.}006)$ on the first $$7,000$ for each employee.