Employee earnings records for Slaymaker Company reveal these 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 $4,500. 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 period. (Round answers to 2 decimal places, e.g. 52.75.) J. Seligman $ L. Marshall $ R. Eby $ T. Olson $