i am working on 3pb of Financial and Managerial Accounting 8th which is on page 373 # 9 3b.

I just need to know how on step 7 income tax was figured.

7. Each employees net (take-home pay)

			Ahmed		Carlos		Jun		Marie		Total
	Gross earnings		2500		1515		475		1000		5490
	Less
	FICA Social Sec. tax		99.20		93.93		29.45		62.00		284.58
	FICA Medicare taxes		36.25		21.97		6.89		14.50		79.61
	Withholding taxes		198		182		32		68		480
	Health insurance		20		20		20		20		80
Take-home pay		2145.55		1197.10		386.66		835.50		4565.81

the answer is correct just need to show the math.

Problem 9-3B Payroll expenses, withholdings, and taxes P2 P3 Fishing Guides Co. has four employees. FICA Social Security taxes are 6.2% of the first $128,400 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. Also, for the first $7,000 paid to each employee, the companys FUTA taxes are 0.6% and SUTA taxes are 5.4%. The company is preparing its payroll calculations for the week ended September 30. Payroll records show the following information for the companys four employees. In addition to gross pay, the company must pay 60% of the $50 per employee weekly health insurance; each employee pays the remaining 40%. The company also contributes an extra 5% of each employees gross pay (at no cost to employees) to a pension fund.