The payroll records of a company provided the following data for the currently weekly pay period ended March 7:

Assume that the Social Security portion of the FICA taxes is 6.2% on the first $106,800 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee.

Calculate the net pay for each employee.

Earnings to End of Previous Week Federal Health Income Insurance Taxes Deduction Union Dues United Way Employees $25 Gross Pay $800 1,100 1,440 A. Poe B. Rye C. Sims $10 $ 5,800 6,850 12,900 $120 180 30 10 $10 15 40 404 40 0