Swifty Hardware has four employees who are paid on an hourly basis plus time$-$and$-$a$-$half for all hours worked in excess of $40$ a week. Payroll data for the week ended March $15$ are presented below.

$\backslash$table$[[,$Hours,$\backslash$table$[[$Federal$],[$Hourly$],[$Income Tax$],[$Withholdings$]],\backslash$table$[[$United$],[$Fund$]],\backslash$table$[[$Earnings$],[($Jan$.1-$Mar. $7)]],],[$Ben Abel,$40,$$$15,$$$?,$$$5,3,000],[$Rita Hager,$42,16,?,5,3,000],[$Jack Never,$44,13,60,8,3,000],[$Sue Perez,$46,13,61,5,3,000]]$

Abel and Hager are married. They claim $0$ and $4$ withholding allowances, respectively. The $7\mathrm{.}65\%$ FICA tax rate consists of the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax rate of $1\mathrm{.}45\%$ on all salaries and wages. State income taxes are $3\%.$