Employee earnings records for Redding Company reveal the following gross earnings for four employees through the pay period of December 15.

D. Edwards ........... $83,500

A. Seligman .........$104,500

M. Ihrke ...............$105,600

P. Paik .................$106,800

For the pay period ending December 31, each employee’s gross earnings is $4,200. Employees are required to pay a FICA tax rate of 7.65% on gross earnings up to $106,800 and 1.45% over $106,800.

Instructions

Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)