Mest Company has nine employees. FICA Social Security taxes are 6.2% of the first $137,700 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	$ 5,100	Julie W	$ 147,000	Christina S	$ 140,900
Tim V	43,900	Michael M	110,400	Kitty O	40,400
Steve S	90,500	Zach R	137,700	John W	4,000

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. Hint: Remember to include in those totals any employee share of taxes that the company must collect.

Compute the amounts in this table for each employee.

Employee	Cumulative Pay	Pay Subject to FICA Social Security	Pay Subject to FICA Medicare	Pay Subject to FUTA Taxes	Pay Subject to SUTA Taxes
Ken S	$5,100
Tim V	43,900
Steve S	90,500
Julie W	147,000
Michael M	110,400
Zach R	137,700
Christina S	140,900
Kitty O	40,400
John W	4,000
Totals	$719,900