Name		Number W/H Allow.	Regular Earnings			Overtime Earnngs
	Filing Status		Hours Worked	Rate per Hour	Amount	Hours Worked	Rate per Hour	Amount
Carson, F.	S	N/A	40	17.50	700.00		26.25
Wilson, W.	S	N/A	40	17.25	690.00	8	25.88	207.00
Utley, H.	MFJ	N/A	37.5	18.1	678.75		27.15
Fife, L.	MFJ	N/A	40	17.9	716.00	6	26.85	161.10
Smith, L.	S	N/A	40	19.75	790.00		29.63
Fay, G.	MFJ	N/A	40	12.88	515.00	1.25	19.32	24.15
Robey, G.	MFJ	N/A	40	15.58	2,700.00		23.37
Schork, T.	S	N/A	40	19.33	3,350.00		29
Hardy, B.	MFJ	N/A	40	14.48	2,510.00	4	21.72	86.88
Kipley, C.	MFJ	N/A	40	25	1,000.00		37.5
Totals					7,065.55			479.13

Refer to the partially completed payroll register you started at the end of Chapter 2. You will now determine the amount of FICA taxes to be withheld from each employees pay for the pay period ending January 8, 20--.

1. In the Taxable Earnings columns, record the amount of each employees weekly earnings that is subject to FICA taxes. All wages are taxable for OASDI and HI taxes.

2. Using the amount recorded in step 1, compute the taxes for each employee and record in the appropriate column.