The Payroll Records of a Company Provided the Following Data

The payroll records of a company provided the following data for the current weekly pay period ended March 12.
$$\begin{array} { l c c r r r r } & \begin{array} { l } \text { Earnings } \\\text { to End of }\end{array} & & \text { Federal } & \text { Medical } & & \\& \text { Previous } & \text { Gross } & \text { Income } & \text { Insurance } & \text { Union } & \text { United } \\\text { Employees } & \text { Week } & \text { Pay } & \text { Taxes } & \text { Deduction } & \text { Dues } & \text { Way } \\\text { D. Hui } &\$ 5 , 8 0 0& \$ 8 0 0& \$ 1 2 0 & \$3 5 & \$ 1 0 &\$ 1 0\\\text { B. Kirm } & 6 , 8 5 0 & 1,100 & 180 & 35 & 10 & 15 \\\text { C. Sly } & 12,900 & 1,440 & 404 & 35 & 10 & 40\end{array}$$
Assume that the Social Security portion of the FICA taxes is 6.2% on the first $118,500 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period.The federal and state unemployment tax rates are 0.8% and 5.4%,respectively,on the first $7,000 paid to each employee.Calculate the net pay for each employee.