Susan Hise had earned (accumulated) salary of $125,900 through November 30. Her December salary amounted to $9,900. William Tangard began employment on December 1 and will be paid his first month's salary of $7,000 on December 31. Income tax withholding for December for each employee is as follows:

		Susan Hise		William Tangard
Federal Income Tax		$2,180		$1,390
State Income Tax		390		250

The following payroll tax rates are applicable:

FICA tax on first $132,900		7.65%	(1.45% over $132,900)
FUTA tax on first $7,000		6.0%*
SUTA tax on first $7,000		5.4%

*Less a credit equal to the state unemployment contribution