Self$-$Study Problem $9\mathrm{.}2$

Hills Scientific Corp. $($EIN $33-4434432)$ has $6$ employees, including founder Juliette Hills. Payroll records indicate the wages paid to the employees during the first and second quarters of $2022$:

Employee Title Total Q$1$ Wages Total Q$2$ Wages Q$2$ Income Tax Withheld

Juliette CEO $$91,000$ $$60,000$ $$18,000$

Yan Head Scientist $40,00040,00010,000$

Sai Laboratory Manager $20,00020,0004,400$

Yvette Sr$.$ Lab Analyst $15,00015,0003,150$

Juan Jr$.$ Lab Analyst $9,0009,0001,350$

Joe Maintenance & Custodial $6,0006,000730$

Total $$181,000$ $$150,000$ $$37,630$

Round your answers to two decimal places, if necessary.

Compute Hills$$ portion of second quarter employment taxes:

Item Description Amount

a$)$ Employee$$s portion Social Security tax $fill in the blank $1$

b$)$ Employer$$s portion Social Security tax $fill in the blank $2$

c$)$ Employee$$s portion Medicare tax $fill in the blank $3$

d$)$ Employer$$s portion Medicare tax $fill in the blank $4$