Piniella Company has the following data for the weekly payroll ending January 31. Hours Employee M T W T F S Hourly Rate Federal Income Tax Withholding Health Insurance M. Hindi 8 8 9 8 10 3 $11 $34 $10 E. Benson 8 8 8 8 8 2 13 37 15 K. Estes 9 10 8 8 9 0 14 58 15 Employees are paid 1 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 8% on the first $106,800 of gross earnings. Piniella Company is subject to 5.4% state unemployment taxes on the first $9,800 and 0.8% federal unemployment taxes on the first $7,000 of gross earnings