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.

If required, round intermediate calculations and your answers to nearest cent. Use rounded answers in subsequent calculations. If an amount is zero, enter "0".

a.

November 15Name and TitleAnnual

SalaryOASDI Taxable

EarningsOASDI TaxHI Taxable

EarningsHI TaxHanks, Timothy, President$141,600$$$$Grath, John, VP Finance119,000James, Sally, VP Sales69,600Kimmel, Joan, VP Mfg.54,000Wie, Pam, VP Personnel51,600Grant, Mary, VP Secretary49,200

b.

December 31Name and TitleAnnual

SalaryOASDI Taxable

EarningsOASDI TaxHI Taxable

EarningsHI TaxHanks, Timothy, President$141,600$$$$Grath, John, VP Finance119,000James, Sally, VP Sales69,600Kimmel, Joan, VP Mfg.54,000Wie, Pam, VP Personnel51,600Grant, Mary, VP Secretary49,200