Vaughn Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15 are presented below. Hours Hourly Employee Worked Federal Income Tax Cumulative Earnings United (Jan. 1-Mar. 7) Rate Withholdings Fund Ben Abel 40 $15 $? $5 3,000 Rita Hager 42 16 ? 5 3.000 Jack Never 44 13 60 8 3.000 Sue Perez 46. 13 61 5 3,000 Abel and Hager are married. They claim O and 4 withholding allowances, respectively. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 3%