Employee earnings records for Vaughn Manufacturing reveal the following 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 $4,800. The FICA tax rate is 7.65% on gross earnings of $127,200. Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Round answers to 2 decimal places, e8. 15.25.)