Below is a payroll sheet for Otis Import Company for the month of September 2014. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $113,700. In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $113,700 per employee.
A. Daniels
earning to August 31: 108,000
September Earning :12,900
B. Kingston
earning to August 31:112,230
September Earning:16,700
What is FICA for Daniels and Kingston?