The monthly wages for December, 2016 and the year-to-date earnings as of November 30 for the three employees of the Raton Inc. are listed in the table below. Requirements: Calculate the amount of FICA: Social security tax and Medicare tax to be withheld from each of the employee's gross (December only). Apply a 6.2 percent as a social security tax rate using the annual limit of the contribution and benefit base. For earnings in 2016, this base is $118, 500. Also, apply a 1.45 percent as a Medicare tax rate. Explanation: Kristen Wedge Social Sec. Tax: $2, 400 * 6.2% = $148.8 Medicare Tax: $2, 400 * 1.45% = $34.8 Manuel Ergo: Social Sec. Tax: $0 = $0 (he reached the maximum> $118, 500) Medicare Tax: $11, 800 * 1.45% = $171.1 Ewe Raiden: Social Sec. Tax: ($118, 500 - $114,000) * 6.2% = $279 Medicare Tax: $9, 500 * 1.45% = $137.75