Figure 6.1 The form below shows the amounts that appear in the Earnings to Date column of the employees' earnings records for 10 full- and part-time workers in Unger Company. These amounts represent the cumulative earnings for each worker as of October 4, the company's last payday. The form also gives the gross amount of earnings to be paid each worker on the next payday, October 11. In the state where Unger Company is located, the tax rates and bases are as follows: Tax on Employees: FICA-OASDI 6.2% on first $137,700 FICA-HI 1.45% on total earnings SUTA 0.5% on first $8,000 Tax on Employer: FICA-OASDI FICA-HI 6.2% on first $137,700 1.45% on total earnings 0.6% on first $7,000 FUTA SUTA 1.8% on first 58.000 In the appropriate columns of the form shown below, do the following: 1. Compute the amount be withheld from each employee's earnings on October 11 for (a) FICA-OASDI, (b) FICA-HI, and (C) SUTA, and determine the total employee taxes. 2. Record the portion of each employee's earnings that is taxable under FICA, FUTA, and SUTA, and calculate the total employer's payroll taxes on the October 11 payroll. If an amount box does not require an entry, leave it blank. If required, round your answers to the nearest cent. Enter the tax rates as decimals, carried out to four decimal places when required. UNGER COMPANY Taxes to Be Withheld from Employees' Earnings Under Employer Taxes: Portion of Employees' Earnings Taxable Under Gross UNGER COMPANY Taxes to Be Withheld from Employees' Earnings Under FICA Employer Taxes: Portion of Employees' Earnings Taxable Under Gross Earnings to Earnings FICA Employee Date Oct. 11 OASDI HI SUTA OASDI HI FUTA SUTA 1. Weiser, Robert A $137,880 $2,070 sl o $ 30.02 $ 07 0 s 0 O s " 30.02 X $ 0 0 $ 0 2. Stankard, Laurie C 15,040 320 19.84 4.64 0 19.84 X 4.64 x 0 0 3. Grow, Joan L. 4,035 265 16.43 3.84 1.33 16.43 X 3.84 X 1.59 X 4.77 X 4. Rowe, Paul C. 8,195 270 16.74 3.92 0 16.74 X 3.92X x 07 0 0 5. McNamara, Joyce M. 7,455 170 10.54 2.47 0.85 10.54 X 2.47 X 07 0 3.06 X 6. O'Connor, Roger T. 137,515 1,795 111.29 X 26.03 0 111.29 X X 26.03 X 0 o 0 7. Carson, Ronald B. 8,835 275 17.05 3.99 0 17.05X 3.99X 0 10 8. Kenny, Ginni C. 4,255 175 10.85 2.54 0.887 10.85 X 2.54 X 1.05X 3.15 X 9. Devery, Virginia S. 56,805 590 36.58 8.56 UN 0 07 36.58 x 8.56 X 0 07 0 10. Wilson, Joe W. 3,635 210 13.02 3.05 1.05 13.02 X 3.05 X 1.26 x 3.78 X Total employee taxes $ $ 89.06 $ A 4.11 Total taxable earnings # s Applicable tax rate (enter as decimals, not percentages) 0.062 0.0145 0.006 0.018 Totals $ sl Total payroll taxes