Employee earnings records for Grouper Company reveal the following gross earnings for four employees through the pay period of December 15. For the pay period ending December 31 , each employee's gross earnings is $4,800. The FICA tax rate is 7.65% on gross earnings of $132,900 Compute the FICA withholdings that should be made for each employee for the December 31 pay periodi (Round answers to 2 decimal places, es 52.751 T. Tucker $