Mest Company has 9 employees. FICA Social Security taxes are 6.2% of the first $118,500 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. Cumulative pay for the current year for each of its employees follows.

Employee	Cumulative Pay		Employee	Cumulative Pay		Employee	Cumulative Pay
Ken S	$	6,500	Michael M	$	149,000	Lori K	$	122,000
Tim V		62,700	Erin C		109,400	Kitty O		39,400
Steve S		89,500	Kyle B		119,500	John W		6,500

a. Compute the amounts in this table for each employee.

		Pay Subject to	Pay Subject	Pay Subject	Pay Subject
	Cumulative	FICA Social	to FICA	to FUTA	to SUTA
Employee	Pay	Security	Medicare	Taxes	Taxes
Ken S	$6,500
Tim V	62,700
Steve S	89,500
Michael M	149,000
Erin C	109,400
Kyle B	119,500
Lori K	122,000
Kitty O	39,400
John W	6,500
Totals	$704,500

b. For the company, compute each total for: FICA Social Security taxes, FICA Medicare taxes, FUTA taxes, and SUTA taxes. (Round your final answers to 2 decimal places.)