please find FICA for the last two people

The following is a payroll sheet for Otis Imports for the month of September 2025 . The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10\% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $142,800. In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $142.800 per employee. Your answer is partially correct. Complete the payroll sheet. (Round answers to 2 decimal places, eg. 15.26.)