I would do it this way but the social security wages are higher than federal wages, and the State wages add up to the federal wages (not the SS wages).

This causes the sum of (AL wages x 1.45 + AL wages x 6.2) + (MD wages x 1.45 + MD wages x 6.2) to be less than the total FICA. 

I am going to use the prorated approach. I am glad you agree it is reasonable to do!

Thank y'all so much