Paloma Company has four 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. Also, for the first $7,000 paid to each employee, the companys FUTA taxes are 0.6% and SUTA taxes are 5.4%. 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 August 18	Gross Pay	Income Tax Withholding
Dali	$ 124,000	$ 4,900	$ 582
Trey	134,900	2,800	290
Kiesha	9,200	1,800	57
Chee	3,150	1,600	46

In addition to gross pay, the company must pay one-half of the $102 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.

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ 7) Each Employee's Net (take-home) Pay } & \multirow{2}{*}{\multicolumn{2}{|c|}{ Total }} \\ \hline \multirow{2}{*}{\begin{tabular}{|l|} Employee \\ Gross Pay \end{tabular}} & \multicolumn{2}{|r|}{ Dali } & \multicolumn{2}{|r|}{ Trey } & \multicolumn{2}{|c|}{ Kiesha } & \multicolumn{2}{|c|}{ Chee } & & \\ \hline & $ & 4,900.00 & $ & 2,800.00 & $ & 1,800.00 & $ & 1,600.00 & $ & 11,100.00 \\ \hline Income tax withholding & & 582.00 & & 290.00 & & 57.00 & & 46.00 & & 975.00 \\ \hline \multicolumn{11}{|l|}{ FICA - Social Security } \\ \hline \multicolumn{11}{|l|}{ FICA - Medicare } \\ \hline \multicolumn{11}{|l|}{ Health Insurance } \\ \hline \multicolumn{11}{|l|}{ Net Pay } \\ \hline \multicolumn{11}{|c|}{ 8) Employer's Total Payroll-Related Expense for Each Employee. } \\ \hline Employee & & Dali & & Trey & & iesha & & Chee & & Total \\ \hline Gross Pay & $ & 4,900.00 & $ & 2,800.00 & $ & 1,800.00 & $ & 1,600.00 & $ & 11,100.00 \\ \hline \multicolumn{11}{|l|}{ FICA - Social Security } \\ \hline \multicolumn{11}{|l|}{ FICA - Medicare } \\ \hline \multicolumn{11}{|l|}{ FUTA } \\ \hline \multicolumn{11}{|l|}{ SUTA } \\ \hline \multicolumn{11}{|l|}{ Health Insurance } \\ \hline \multicolumn{11}{|l|}{ Pension } \\ \hline Total Payroll Expense & & & & & & & & & & \\ \hline \end{tabular}