Using the income tax withholding table in Figure 3, for each employee of Miller Company, determine the net pay for the week ended January 21. Assume a Social Security tax of 6.2 percent and a Medicare tax of 1.45 percent. All employees have cumulative earnings, including this pay period, of less than $118,500. Assume that all employees are married. If required, round your answers to the nearest cent and use the rounded answers in subsequent computations.

Employee	Allowances	Total Earnings	Federal Income Tax Withheld	Social Security Tax Withheld	Medicare Tax Withheld	Union Dues Withheld	United Way Contribution	Net Pay
a. Aston, F. B.	1	$905.00	$	$	$	$30	$30	$
b. Dwyer, S. J.	2	915.00				30	30
c. Flynn, K. A.	3	1,100.00				30	35
d. Harden, J. L.	0	1,040.00				30	35
e. Nguyen, H.	2	930.00				30	30
Totals		$4,890.00	$	$	$	$150	$160	$