Crane Company has the following data for the weekly payroll ending January 31. Hours Employee M T W T F S Hourly Rate Federal Income Tax Withholding Health Insurance L. Helton 8 7 8. 7 10 2 $12 $32 $10 R. Kenseth, 7 8 7 7 7 4 14 36 D. Tavaras 9 10 8 8 8 0 15 54 22 25 25 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. Crane Company is subject to 5.40% state unemployment taxes and 0.60% federal unemployment. taxes on the first $7,000 of gross earnings.