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

J. Seligman $93,500

L. Marshall $115,100

R. Eby $113,600

T. Olson $120,000

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 $117,000. 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.)