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Employee earnings records for Brantley Company reveal the following gross earnings for four employees through the pay period of December 15.
C. Mays $83,500
D. Delgado $86,100
L. Jeter $85,600
T. Rolen $87,000
For the pay period ending December 31, each employee's gross earnings is $3,000. The FICA tax rate is 8% on gross earnings of $87,900.
Instructions
Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)