n 20--, the annual salaries paid each of the officers of Abrew, Inc., follow. The officers are paid semimonthly on the 15th and the last day of the month. Compute the FICA taxes to be withheld from each officer's pay on (a) November 15 and (b) December 31.

Round your answers to the nearest cent. If an amount is zero, enter "0".

a.

		November 15
Name and Title	Annual Salary	OASDI Taxable Earnings	OASDI Tax	HI Taxable Earnings	HI Tax
Hanks, Timothy, President	$152,520	$	$	$	$
Grath, John, VP Finance	137,760
James, Sally, VP Sales	67,200
Kimmel, Joan, VP Mfg.	57,600
Wie, Pam, VP Personnel	51,600
Grant, Mary, VP Secretary	48,000

b.

		December 31
Name and Title	Annual Salary	OASDI Taxable Earnings	OASDI Tax	HI Taxable Earnings	HI Tax
Hanks, Timothy, President	$152,520	$	$	$	$
Grath, John, VP Finance	137,760
James, Sally, VP Sales	67,200
Kimmel, Joan, VP Mfg.	57,600
Wie, Pam, VP Personnel	51,600
Grant, Mary, VP Secretary	48,000

During 20--, Rachael Parkins, president of Mathieson Company, was paid a semimonthly salary of $7,300. Compute the amount of FICA taxes that should be withheld from her. If an amount is zero, enter "0".

	OASDI	HI
a. 9th paycheck	$	$
b. 19th paycheck	$	$
c. 24th paycheck	$	$
d. If Rachael Parkin's year-to-date earnings as of her 24th paycheck are $175,200, and her year-end bonus is $100,000, how much is the additional 0.9% HI tax withheld?		$

Here are examples provided.

EXAMPLE 3-1 1. Casey Berra, employed by Gobel Company, earned $460 during the week ended January 25, 20... Prior to January 25, Berra's cumulative gross earnings for the year were $2,765.70. FICA taxes to be withheld on $460 are computed as follows: OASDI Taxable Wages Tax Rate OASDI Tax to Be Withheld $460 x 6.2% $28.52 HI Taxable Wages Tax Rate HI Tax to Be Withheld $460 x 1.45% $6.67 2. Francis Aha, a salaried employee of Wilson Advertising Agency, is paid every Friday. She earned $1,925 for this pay. Prior to the pay of November 1, 20--, she had earned $132,450. The FICA taxes to be withheld from Aha's pay on November 1 are computed as follows: $132,900 132,450 OASDI Taxable Wage Limit Wages Paid to Date Taxable Wages This Pay Tax Rate OASDI Tax to Be Withheld HI Taxable Wage Limit Wages Paid to Date Taxable Wages This Pay Tax Rate HI Tak to Be Withheld $450 NONE $132,450 $1.925 x 1.45% $27.91 x 6.2% $27.90 3. Marc Todd, president of Uni-Sight, Inc., is paid $5,200 semimonthly. Prior to his last pay on December 27, 20--, Todd had earned $135,000. The FICA taxes to be withheld from Todd's pay on December 27 are computed as follows: OASDI Taxable Wage Limit Wages Paid to Date Taxable Wages This Pay OASDI Tax to Be Withheld $132.900 135,000 Taxable Wage Limit Wages Paid to Date Taxable Wage This Pay Tax Rate HI Tax to Be Withheld NONE $135,000 $5,200 x 1.45% $-0. $-0- $75.40 4. Jennifer Matthews employed by Quality Company is paid $5,000 weekly. Prior to the pay of September 27, 20-, she had earned $200,000. The FICA taxes to be withheld from Jennifer's pay on September 27 are computed as follows: OASDI $132,900 Taxable Wage Limit Wages Paid to Date Taxable Wages This Pay OASDI Tax to Be Withheld 200,000 $-0- HI Taxable Wage Limit (Applicable on Wages at 1.45%) Wages Paid to Date Taxable Wage This Pay Tax Rate HI Tax to Be Withheld NONE $200,000 $5,000 x 1.45% $72.50 $-0