prior to the last payroll of the calendar year, the cumulative earnings of employees A and B are $99,350 and $91,000, respectively. Their earnings for the last completed payroll period of the year are $850 each. The amount of earnings subject to social security tax at 6% is $100,000. All earnings are subject to Medicare tax of 1.5%. Assuming that the payroll will be paid on December 20, what will be the employer's total FICA tax for this payroll period on the two salary amounts of $850?