Sky Company employed Tom Mills in Year $1.$ Tom earned $\backslash (\backslash$$ $5,100\backslash )$ per month and worked the entire year. Assume the Social Security tax rate is $6$ percent for the first $\backslash (\backslash$$ $130,000\backslash )$ of earnings, and the Medicare tax rate is $1\mathrm{.}5$ percent. Tom's federal income tax withholding amount is $\backslash (\backslash$$ $900\backslash )$ per month. Use $5\mathrm{.}4$ percent for the state unemployment tax rate and $0\mathrm{.}6$ percent for the federal unemployment tax rate on the first $\backslash (\backslash$$ $7,000\backslash )$ of earnings per employee. Required a$.$ Answer the following questions. $1.(1)$ What is Tom's net pay per month? $2.(2)$ What amount does Tom pay monthly in FICA payroll taxes? $3.(3)$ What is the total payroll tax expense for Sky Company for January Year $1?$ February Year $1?$ March Year $1?$ December Year $1?$ b$.$ Assume that instead of $\backslash (\backslash$$ $5,100\backslash )$ per month Tom earned $\backslash (\backslash$$ $9,700\backslash )$ per month. Answer the following questions. $1.(1)$ What is Tom's net pay per month? $2.(2)$ What amount does Tom pay monthly in FICA payroll taxes? $3.(3)$ What is the total payroll tax expense for Sky Company for January Year $1?$ February Year $1?$ March Year $1?$ December Year $1?$