<span>The Federal Insurance Contributions Act (FICA) requires employers to withhold a certain percentage of an employee's income as tax. The categories are:
6.2% as social security tax
1.45% as Medicare tax
0.9% as Medicare surtax for employees earning more than $200,000
In this case, the percentage of tax applied will be 6.2 + 1.45 = 7.65%
The FICA tax will be 165,000 * 0.0765
FICA tax = $12,622.50</span>
This can be mathematically expressed to 250 + X = 1075 where X represents the parts you produce before the shift ends Transpose 250 to the other side by subtracting each side by 250 Thus, it goes like this X = 1075 - 250 X = 825
You produced 825 parts in the middle of the shift.