The form on page 6-45 shows the amounts that appear in the Earnings to Date column of the employees earnings records for 10 full time and part time workers in Unger Company These amounts represent the cumulative earnings for each worker as of October 6th the companys last payday the form also gives the gross amount of earnings to be paid each worker on the next payday Oct 13

In the state where Unger Company is located the tax rates and bases are as follows

Tax on Employees

FICA - OASDI - 6.2% on first 118,500

FICA - HI - 1.45% on total earnings

SUTA - .5% on first 8,000

Tax on Employer

FICA - OASDI - 6.2 on first 118,500

FICA - HI - 1.45% on total earnings

FUTA - .6% on first 7000.00

SUTA - 1.8% on first 8000.00

In the appropriate columns of the form on page 6-45 do the following

1. Compute the amount to be withheld from each employees earnings on October 13 for a) FICA - OASDI b) FICA- HI and c) SUTA and determine the total employee taxes
2. Record the portion of each employees earnings that is taxable under FICA, FUTA and SUTA and calculate the toal employers payroll taxes on the October 13 payroll