Paloma Co. has four 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. Also, for the first $7,000 paid to each employee, the companys FUTA taxes are 3.5% and SUTA taxes are 2.50%. The company is preparing its payroll calculations for the week ended August 25. Payroll records show the following information for the companys four employees.

Current Week

Name Gross Pay

through Aug. 18 Gross Pay Income Tax Withholding

Dali $ 125,200 $ 4,800 $ 412

Trey 124,000 3,200 387

Kiesha 8,000 1,200 47

Chee 1,950 1,800 37

In addition to gross pay, the company must pay one-half of the $78 per employee weekly health insurance; each employee pays the remaining one-half. The company also contributes an extra 8% of each employees gross pay (at no cost to employees) to a pension fund.