Mest Company has nine employees. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to each employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ of the first $$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 $ $6,200$ Julie W $ $144,500$ Christina S $ $140,400$

Tim V $41,400$ Michael M $107,900$ Kitty O $37,900$

Steve S $88,000$ Zach R $137,700$ John W $5,000$