Wage and Tax Statement Data on Employer FICA Tax

Ehrlich Co. began business on January 2. Salaries were paid to employees on the last day of each month, and social security tax, Medicare tax, and federal income tax were withheld in the required amounts. An employee who is hired in the middle of the month receives half the monthly salary for that month. All required payroll tax reports were filed, and the correct amount of payroll taxes was remitted by the company for the calendar year. Early in the following year, before the Wage and Tax Statements (Form W-2) could be prepared for distribution to employees and for filing with the Social Security Administration, the employees' earnings records were inadvertently destroyed.

None of the employees resigned or were discharged during the year, and there were no changes in salary rates. The social security tax was withheld at the rate of 6.0% and Medicare tax at the rate of 1.5% on salary. Data on dates of employment, salary rates, and employees' income taxes withheld, which are summarized as follows, were obtained from personnel records and payroll records:

Employee	Date First Employed	Monthly Salary		Monthly Income Tax Withheld
Arnett	Nov. 16	$3,600		$533
Cruz	Jan. 2	5,800		1,090
Edwards	Oct. 1	2,900		360
Harvin	Dec. 1	2,400		298
Nicks	Feb. 1	5,900		1,328
Shiancoe	Mar. 1	3,800		581
Ward	Nov. 16	8,200		1,771

Required:

1. Calculate the amounts to be reported on each employee's Wage and Tax Statement (Form W-2).

Note: Round amounts to the nearest cent and then enter as positive numbers.

Employee	Gross Earnings		Federal Income Tax Withheld		Social Security Tax Withheld		Medicare Tax Withheld
Arnett	$		$		$		$
Cruz	_________		__________		___________		____________
Edwards	_________		___________		____________		___________
Harvin	__________		____________		____________		___________
Nicks	__________		____________		____________		____________
Shiancoe	__________		___________		___________		___________
Ward	_________		___________		___________		___________
					$		$

2. Calculate the following employer payroll taxes for the year: (a) social security; (b) Medicare; (c) state unemployment compensation at 5.4% on the first $10,000 of each employee's earnings; (d) federal unemployment compensation at 0.8% on the first $10,000 of each employee's earnings; (e) total.

Note: Round your final answers to two decimal places.

(a)	$
(b)	$
(c)	$
(d)	$
(e)	$