E11-10B Employee earnings records for Josef Stegner Company reveal the following gross earnings for four employees through the pay period of December 15 C. Frey J. Jovi 97,500 S. Berry E. Knudsen 13,000 $114,500 $119,000 For the pay period ending December 31, each employee's gross earnings is $4,400. The FICA tax rate is 7.65% on gross earnings up to $117,000. Instructions Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)