PR195 Accrued Payroll

We currently run the PR195 using the T - time record method.  Our payroll dept processes bi-weekly pay cycles and we'll run the accrual basically right before they finish up the cycle prior to them running the PR197 payroll close.  We had a 1 day accrual for the month of December.  We used 1 time record date when we submitted the PR195.  The salary (wage) expense was right what we expected for the specific time record date.  But all of the company paid benefits like taxes or retirement, etc. are all too low.  A specific example was one employee's wage expense was $1,320 for that 1 day.  The company paid Medicare tax expense should be somewhere around $1,320 X 1.45% = $19.14.  The program calculated it to be $3.55.  I can't figure out what calculations the program is going through to end up with this result.  Any help would be greatly appreciated!