The form on page 6-45 shows the amounts that appear in the Earnings to Date column of the employees€™ earnings records for 10 full-time and part-time workers in Unger Company. These amounts represent the cumulative earnings for each worker as of October 6, the company€™s last payday. The form also gives the gross amount of earnings to be paid each worker on the next payday, October 13.
In the state where Unger Company is located, the tax rates and bases are as follows

In the appropriate columns of the form on page 6-45, do the following:
1. Compute the amount to be withheld from each employee€™s earnings on October 13 for 

a. FICA€”OASDI,

b. FICA€”HI,

c. SUTA, and determine the total employee taxes.
2. Record the portion of each employee€™s earnings that is taxable under FICA, FUTA, and SUTA, and calculate the total employer€™s payroll taxes on the October 13 payroll.

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Tax on Employees: FICA-OASDI... FICA-HI .... SUTA ... Tax on Employer: FICA-OASDI... FICA-HI ... FUTA. . SUTA ... 6.2% on first $118,500 1.45% on total earnings 0.5% on first $8,000 6.2% on first $118,500 1.45% on total earnings 0.6% on first $7,000 1.8% on first $8,000 ..... UNGER COMPANY Taxes to Be Withheld from Employer Taxes: Portion of Employees Earnings Taxable Under Gross Employees' Earnings Under Earnings to Employee Earnings Oct. 13 Date FICA FICA SUTA FUTA SUTA OASDI HI OSADI HI 1. Weiser, Robert A. $118,790 $1,790 2. Stankard, Laurie C. 14,950 295 3. Grow, Joan L. 4,060 240 4. Rowe, Paul C. 8,190 235 5. McNamara, Joyæ M. 7,460 195 6. O'Connor, Roger T. 118,210 1,810 7. Carson, Ronald B. 8,905 280 8. Kenny, Ginni C. 4,325 175 9. Devery, Virginia S. 57,010 590 10. Wilson, Joe W. 3,615 205 Total employee taxes. L.(a) L.(b) 1.(c) Total taxable earnings 2$ x Applicable tax rate Totals. 2$ Total payroll taxes 2.