Mary Givens and Peggy Moser are partners engaged in operating The G&M Doll Shop, which has employed the following persons since the beginning of the year:

T. Binn (general office worker)	$3,100	per month
W. Ashworth (saleswoman)	$30,000	per year
K. Bitner (stock clerk)	$280	per week
J. Vern (deliveryman)	$350	per week
A. Axel (cleaning and maintenance, part-time)	$240	per week

Givens and Moser are each paid a weekly salary allowance of $1,000.

The doll shop is located in a state that requires unemployment compensation contributions of employers of one or more individuals. The company is subject to state contributions at a rate of 3.25% for wages not in excess of $10,000. Compute each of the following amounts based upon the 41st weekly payroll period ending October 12, 2018. Round your intermediate calculations and final answers to the nearest cent. If an amount is zero, enter "0".

a. Amount of FICA taxes (OASDI and HI) to be withheld from the earnings of each person.

	Taxable Earnings	OASDI	HI
M. Givens	$1,000.00	$0	$0
P. Moser	1,000.00	0	0
T. Binn	$715.38	44.35	10.37
W. Ashworth	576.92	35.77	8.37
K. Bitner	280.00	17.36	4.06
J. Vern	350.00	21.70	5.08
A. Axel	240.00	14.8	3.48

b. Amount of the employer's FICA taxes for the weekly payroll.

Taxable payroll	$ 1,288.62
OASDI	$ 79.89
HI	$ 18.68

c. Amount of state unemployment contributions for the weekly payroll. $

d. Amount of the net FUTA tax on the payroll. $

e. Total amount of the employer's payroll taxes for the weekly payroll. $