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	$	5,600	Michael M	$	152,500	Lori K	$	125,500
Tim V		66,200	Erin C		112,900	Kitty O		42,900
Steve S		93,000	Kyle B		123,000	John W		10,000

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

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.)

Pay Subject to Pay Subject Pay Subject to FUTA TaxeS Pay Subject to SUTA TaxeS Cumulative FICA Social to FICA Employee Ken S Tim V Steve S Michael M Erin C Kyle B Lori K Kitty O John W Totals Pay Security Medicare 5,600 66,200 93,000 152,500 112,900 123,000 125,500 42,900 10,000 $ 731,600