Mest Company has nine employees. FICA Social Security taxes are 6.2% of the first $128,400 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 $ 5,000 Michelle W $ 146,500 Lori K $ 133,900 Tim V 43,400 Michael M 109,900 Kitty O 39,900 Steve S 90,000 Zach R 131,400 John W 7,000

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.

Employee Ken S Tim V Steve S Michelle W Michael M Zach R Lorik Kitty O John W Totals Pay Subject to Pay Subject Pay Subject Pay Subject Cumulative FICA Social to FICA to FUTA to SUTA Pay Security Medicare Taxes Taxes $ 5,000 43,400 90,000 146,500 109.900: 131,400 133,900 39,900 7,000 707,000 $ 0 0 $ 0 $ 0 EA Tax Paid by Employee Tax Paid by Employer Total Tax FICA Social Security taxes FICA Medicare taxes FUTA taxes SUTA taxes