Complete Problems 1 and 2 by recording your answers in the spaces provided. Use the following tax rates and taxable wage bases: Employees' and Employer's OASDI6.2% both on $132,900; HI1.45% for employees and employers on the total wages paid. Employees' Supplemental HI of 0.9% on wages in excess of $200,000 was not applicable in these problems.

1. During 20--, Amanda Hines, president of Dunne, Inc., was paid a semimonthly salary of $7,100. Determine the following amounts. OASDI HI

(a) The amount of FICA taxes to withhold from her 9th pay is

(b) The amount of FICA taxes to withhold from her 19th pay is

(c) The amount of FICA taxes to withhold from her 24th pay is

2. Karlie Hastings is a writer (employee) for the Santa Fe Gazette and has an annual salary of $49,000. This year, she also realized net self-employment earnings of $85,000 from a book she wrote. What portion of her self-employment earnings is subject to the two parts of the social security tax?

(a) OASDI taxable self-employment earnings (c) OASDI self-employment tax

(b) HI taxable self-employment earnings (d) HI self-employment tax

3. At Haddon, Inc., the office workers are employed for a 40-hour workweek and are paid on either an annual, monthly, or hourly basis. All office workers are entitled to overtime pay for all hours worked beyond 40 each workweek at 1 times the regular hourly rates.

Calculate for each worker: (a) regular earnings, (b) overtime earnings, (c) total regular and overtime earnings, (d) FICA taxable wages, (e) FICA taxes to be withheld, and (f) net pay for the week ended December 26, 20--. Assume that there are 52 weekly payrolls in 20--. Also, determine the total for each of these six items.

Hours Worked Weekly Payroll for Period Ending December 26, 20-- Total Reg. Cumulative FICA Overtime and OT Taxable Wages Taxable Wages Earnings Earnings as of Last Pay This Pay Period (B) (C) Period (12/19/--) T(D) OASGI HI Salary Regular Earnings (A) Employee FICA Taxes to be Withheld (E) OASDI HI Net Pay (F) OFFICE King, M. 40 $132.600,00 Manera. E $135,200 per yr. $6,500 per mo $3.900 per mo. $12.50 40 $76,500.00 Tate, S 48 $45.900.00 per hr. 44% $27,675.13 Yee, L PLANT: Diaz, R. 48 $14.778.96 S12.50 per hr $14.50 per hr 52 $24.703.02 Zagst, Totals OASDI $ HI $ Employer's FICA Taxes: Hours Worked Weekly Payroll for Period Ending December 26, 20-- Total Reg. Cumulative FICA Overtime and OT Taxable Wages Taxable Wages Earnings Earnings as of Last Pay This Pay Period (B) (C) Period (12/19/--) T(D) OASGI HI Salary Regular Earnings (A) Employee FICA Taxes to be Withheld (E) OASDI HI Net Pay (F) OFFICE King, M. 40 $132.600,00 Manera. E $135,200 per yr. $6,500 per mo $3.900 per mo. $12.50 40 $76,500.00 Tate, S 48 $45.900.00 per hr. 44% $27,675.13 Yee, L PLANT: Diaz, R. 48 $14.778.96 S12.50 per hr $14.50 per hr 52 $24.703.02 Zagst, Totals OASDI $ HI $ Employer's FICA Taxes