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The information on earnings and deductions for the pay period ended December $14$ from King Company's payroll records is as follows:

Beginning

Cumulative

Name Gross Pay Earnings

Burgess, J$.$ L$.$ $$410$ $$6,750$

Clayton, M$.$ E$.78540,200$

Drugden, T$.$ F$.86038,500$

Lui, L$.$ W$.99039,700$

Sparks, C$.$ R$.4,094115,700$

Stevers, D$.$ H$.8506,810$

For each employee, the Social Security tax is $6\mathrm{.}2$ percent of the first $$118,500$ and the employer's Social Security tax is $6\mathrm{.}2$ percent on the same earnings limit$.$ The Medicare tax is $1\mathrm{.}45$ percent on all earnings. The federal unemployment tax rate is $0\mathrm{.}6$ percent of the first $$7,000$ of earnings of each employee. The state unemployment tax rate is $5\mathrm{.}4$ percent of the same base.