The following summary data for the payroll period ended December 27, 2009, are available for Cayman Coating Co.:
Gross pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . $53,000
FICA tax withholdings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?
Income tax withholdings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,680