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 6.2% on first $137,700 1.45% on total earnings FICA-HI FUTA 0.6% on first $7,000 SUTA 1.8% on first $8,000 In the appropriate columns of the form shown below, do the following: 1. Compute the amount to 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 Earnings FICA FICA Earnings to Date Employee Oct. 11 OASDI HI SUTA OASDI HI FUTA SUTA 1. Weiser, Robert A. $137,880 $2,070 $ 0 0 $ s 0 5 0 $ $ 0 $ 0 2. Stankard, Laurie C. 15,040 320 0 0 0 0 3. Grow, Joan L. 4,035 265 4. Rowe, Paul C. 8,195 270 0 0 0 5. McNamara, Joyce M. 7,455 170 0 6. O'Connor, Roger T. 137,515 1,795 o 0 0 0 7. Carson, Ronald B. 8,835 275 0 0 0 8. Kenny, Ginni C. 4,255 175 9. Devery, Virginia S. 56,805 590 0 0 0 10. Wilson, Joe W 3,635 210 Total employee taxes SL Total taxable earnings S $ Earnings to Earnings FICA FICA Employee Date Oct. 11 OASDI HI SUTA OASDI HI FUTA SUTA 1. Weiser, Robert A. $137,880 $2,070 o s $ 0 $ $ 0 $ 0 2. Stankard, Laurie C. 15,040 320 0 0 0 3. Grow, Joan L. 4,035 265 4. Rowe, Paul C 8,195 270 0 0 5. McNamara, Joyce M. 7,455 170 0 6. O'Connor, Roger T. 137,515 1,795 (....... 0 0 7. Carson, Ronald B. 8,835 275 O 0 8. Kenny, Ginni C. 4,255 175 9. Devery, Virginia S. 56,805 590 0 0 10. Wilson, Joe W. 3,635 210 Total employee taxes Total taxable earnings 100 Applicable tax rate (enter as decimals, not percentages) 0.062 0.0145 0.006 0.018 Totals Total payroll taxes 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 6.2% on first $137,700 1.45% on total earnings FICA-HI FUTA 0.6% on first $7,000 SUTA 1.8% on first $8,000 In the appropriate columns of the form shown below, do the following: 1. Compute the amount to 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 Earnings FICA FICA Earnings to Date Employee Oct. 11 OASDI HI SUTA OASDI HI FUTA SUTA 1. Weiser, Robert A. $137,880 $2,070 $ 0 0 $ s 0 5 0 $ $ 0 $ 0 2. Stankard, Laurie C. 15,040 320 0 0 0 0 3. Grow, Joan L. 4,035 265 4. Rowe, Paul C. 8,195 270 0 0 0 5. McNamara, Joyce M. 7,455 170 0 6. O'Connor, Roger T. 137,515 1,795 o 0 0 0 7. Carson, Ronald B. 8,835 275 0 0 0 8. Kenny, Ginni C. 4,255 175 9. Devery, Virginia S. 56,805 590 0 0 0 10. Wilson, Joe W 3,635 210 Total employee taxes SL Total taxable earnings S $ Earnings to Earnings FICA FICA Employee Date Oct. 11 OASDI HI SUTA OASDI HI FUTA SUTA 1. Weiser, Robert A. $137,880 $2,070 o s $ 0 $ $ 0 $ 0 2. Stankard, Laurie C. 15,040 320 0 0 0 3. Grow, Joan L. 4,035 265 4. Rowe, Paul C 8,195 270 0 0 5. McNamara, Joyce M. 7,455 170 0 6. O'Connor, Roger T. 137,515 1,795 (....... 0 0 7. Carson, Ronald B. 8,835 275 O 0 8. Kenny, Ginni C. 4,255 175 9. Devery, Virginia S. 56,805 590 0 0 10. Wilson, Joe W. 3,635 210 Total employee taxes Total taxable earnings 100 Applicable tax rate (enter as decimals, not percentages) 0.062 0.0145 0.006 0.018 Totals Total payroll taxes