In 20-- the annual salaries paid each of the officers of Abrew, Inc., follow. The officers are paid semimonthly on the 15th and the last day of the month. Compute the FICA taxes to be withheld from each officer's pay on (a) November 15 and (b) December 31.

A.	15-Nov
Name and Title	Annual Salary	OASDI Taxable Earnings	OASDI Tax	HI Taxable Earnings	HI Tax
Hanks, Timothy, President	$151,200.00
Grath, John VP Finance	$132,000.00
James, Sally, VP Sales	$69,600.00
Kimmel, Joan VP MFG	$54,000.00
Wie, Pam, VP Personnel	$51,600.00
Grant, Mary, VP Secretary	$49,200.00
B.	31-Dec
Name and Title	Annual Salary	OASDI Taxable Earnings	OASDI Tax	HI Taxable Earnings	HI Tax
Hanks, Timothy, President	$151,200.00
Grath, John VP Finance	$132,000.00
James, Sally, VP Sales	$69,600.00
Kimmel, Joan VP MFG	$54,000.00
Wie, Pam, VP Personnel	$51,600.00
Grant, Mary, VP Secretary	$49,200.00