Employee earnings records for Bramble Company reveal the following gross earnings for four employees through the pay period of December 15.

J. Seligman		$93,300		L. Marshall		$108,500
R. Eby		$106,300		T. Olson		$139,500

For the pay period ending December 31, each employees gross earnings is $4,900. The FICA tax rate is 7.65% on gross earnings of $127,200. Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Round answers to 2 decimal places, e.g. 52.75.)