Mest Company has nine employees. FICA Social Security taxes are 6.2% of the first $127,200 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	$	6,300	Michelle W	$	153,000	Lori K	$	139,200
Tim V		52,300	Michael M		116,400	Kitty O		46,400
Steve S		96,500	Zach R		136,700	John W		13,500

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	$6,300
Tim V	52,300
Steve S	96,500
Michelle W	153,000
Michael M	116,400
Zach R	136,700
Lori K	139,200
Kitty O	46,400
John W	13,500
Totals	$760,300	$9,617	$0	$0	$0

b. For the company, compute each total for: FICA Social Security taxes, FICA Medicare taxes, FUTA taxes, and SUTA taxes.

	Tax Paid by Employee	Tax Paid by Employer	Total Tax
FICA Social Security taxes
FICA Medicare taxes
FUTA taxes
SUTA taxes