Payroll tax expense for specific month

Question

Question: Baker Company has three employees. Its payroll information is given below

 Employee                   Earning prior              October
                                     To October              earnings

John                               $78,200                $11,230
Alice                                6,430                    $1,280
Frank                               3,060                     1,210

Assume that the following tax rates are currently in effect.
 
Tax                                 rate                      ceiling
FICA:
          OASDI                 6.2%                    $97,500
          MEDICARE         1.45%                 NO CELLING
FUTA                              2.6%                    7,000
SUTA                              3.6%                    7,000

Required: Compute Baker Company's payroll tax expense for October.