The Modica Spa pays its employees time and half for all hours in excess of 40 hours per week. Employees are paid every Friday. The following information is from the payroll register for December 4. All employees are single. Number the checks beginning with 213. Compute the Federal Income Tax withholding by using Figure 8-4a and Figure 8-4b. Name Hours Worked Pay Rate # of Allowances Health Insurance United Way Cumulative Earnings J. Cali 41 $10.00 0 $25 $15,936 D. Allen 42 9.00 1 25 18,576 K. Marri 39 12.00 2 25 22,464 R. Matso 44 600/wk 2 25 $10 31,137 T. Willis 40 795/wk 3 25 15 87,300 The Social Security tax rate is 6.2% and the Medicare tax rate is 1.45%