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

J. Seligman

$92,800L. Marshall

$115,700R. Eby

$114,500T. Olson

$125,500

For the pay period ending December 31, each employee's gross earnings is $4,500. The FICA taxrate is6.2% 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.