How do I calcuate the FIT for this question? My calculations are wrong..................

Assume during the quarter ending December 31 of the current year, Cox Security Systems had 13 weekly paydays and three monthly paydays. The names of the employees of Cox Security Systems and their regular salaries are shown in the following payroll register. Note that Hall and Short are paid monthly on the last payday, while all others are paid weekly.

Employee Name	Marital Status	No. of W/H Allowances	Regular Earnings
Hall, Michael	M	4	$5,000*
Short, Joy T.	S	1	2,750*
Abbott, Linda	S	2	520
Smith, Joseph	S	0	465
Tols, Sean M.	S	3	380
Gillespie, Michelle	S	3	350
Smart, Jennifer	S	4	575
White, Matthew J.	S	4	425

*Monthly

In addition to the regular salaries, the company pays an annual bonus based on the amount of earnings for the year. For the current year, the bonus amounts to 8% of the annual salary paid to each employee. The bonus is to be paid along with the regular salaries on December 28, but the amount of the bonus and the amount of the regular salary will be shown separately on each employee's earnings statement. Assume that all employees received their regular salary during the entire year.

The payroll register for the period ending December 28th is shown reflecting the following for each employee:

The wage-bracket method is used to withhold federal income tax from the regular salaries.

A flat 25% is withheld on the annual bonus.

Total salaries and bonuses are subject to a 2% state income tax and a 1% city income tax.

For Period Ending December 28, 20--

Employee Name		No. of	Earnings						Deductions
	Marital	W/H			(a)		(b)		(c) FICA				(d)		(e)		(f)		(g)
	Status	Allowances	Regular		Supp'l.		Total		OASDI		HI		FIT		SIT		CIT		Net Pay
Hall, Michael	M	4	$5,000.00*		$4,800.00		$9,800.00		$607.60		$142.10		$1,565.00		$196.00		$98.00		$7,191.30
Short, Joy T.	S	1	2,750.00*		2,640.00		5,390.00		334.18		78.16		953.00		107.80		53.90		3,862.96
Abbott, Linda	S	2	520.00		2,163.20		2,683.20		166.36		38.91		580.80		53.66		26.83		1,816.64
Smith, Joseph	S	0	465.00		1,934.40		2,399.40		148.76		34.79		537.60		47.99		23.99		1,606.27
Tols, Sean M.	S	3	380.00		1,580.80		1,960.80		121.57		28.43		406.20		39.22		19.61		1,345.77
Gillespie, Michelle	S	3	350.00		1,456.00		1,806.00		111.97		26.19		372.00		36.12		18.06		1,241.66
Smart, Jennifer	S	4	575.00		2,392.00		2,967.00		183.95		43.02		622.00		59.34		29.67		2,029.02
White, Matthew J.	S	4	425.00		1,768.00		2,193.00		135.97		31.80		449.00		43.86		21.93		1,510.44
Totals			$10,465.00		$18,734.40		$29,199.40		$1,810.36		$423.40		$5,485.60		$583.99		$291.99		$20,604.06

Complete the following form to show:

a. Total earnings paid during the quarter, including both the regular and the supplemental earnings. b. Total amount of FICA taxes withheld during the quarter. c. Total amount of federal income taxes withheld during the quarter. d. Total amount of state income taxes withheld during the quarter. e. Total amount of city income taxes withheld during the quarter. f. Total net amount paid each employee during the quarter.

When computing withholding, round each amount to the nearest cent. If applicable, use rounded amount in subsequent computations. And use final rounded amount to determine the total.

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