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

J. Seligman		$91,700		L. Marshall		$115,200
R. Eby		$113,900		T. Olson		$126,000

For the pay period ending December 31, each employees gross earnings is $5,200. The FICA tax rate is 6.2% on gross earnings of $117,000, plus an additional 1.45% on all salary and wages without limitation. Compute the FICA withholdings that should be made for each employee for the December 31 pay period.