Eric Sherm began working as a part-time waiter on April 1, 2016, at Yardville Restaurant. The cash tips of $475 that he received during April were reported on Form 4070, which he submitted to his employer on May 2. During May, he was paid wages of $630 by the restaurant. Compute OASDI and HI; round your answers to the nearest cent.

OASDI HI a. The amount of FICA taxes that the employer should withhold from Sherm's wages during May. $ $ b. The amount of the employer's FICA taxes on Sherm's wages and tips during May. $ $