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

J. Seligman$93,500L. Marshall$115,100R. Eby$113,600T. Olson$120,000

For the pay period ending December 31, each employee's gross earnings is $4,500. The FICA tax rate is 7.65% on gross earnings up to $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. 15.25.)