Templin company pays its employees each week. Its employees gross pay is subject to these taxes:

Tax:	Rate:	Applied to:
FICA - Social Securtiy	6.20%	First $118,500
FICA - Medicare	1.45%	All gross pay
FUTA	0.80%	First $7000
SUTA	3.50%	First $7000

*Maximum earnings for 2015

The company is preparing its payroll calculations for the week ended August 15. Payroll records show the following information for the company's four employees:

Name	Grosspay through August 8th	Gross Pay	IncomeTax withholding
Jasper	$71000	$3600	$560
Matilda	116000	4000	310
HOmer	5500	1600	330
Gertrude	3500	1300	210

In addition to gross pay, the company must pay one-half of the $340 per employee weekly health insurances; each employee pays the remaining one half. the company also contributes an extra 5% of each emplyees gross pay (at no cost to employees) to a pension fund.

Compute the following for the week ended August 12 (round amounts to the nearest cent):

1. Each employee's FICA withholdings for Social Security.

2.Each employee's FICA withholdings for medicare

3. Employer's FICA taxes for Social Security.

4. Employer's FICA taxes for medicare.

5. Employer's FUTA taxes.

6. Employer's SUTA taxes.

7. Each employee's net (take-home) pay.

8. Employer's total payroll-related expense for each employee.

9.Make the necessary payroll and payroll expenses entries.