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

J. Seligman		$87,600		L. Marshall		$108,100
R. Eby		$105,500		T. Olson		$130,000

For the pay period ending December 31, each employees gross earnings is $4,500. 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