Page 168, Chapter 10 of "Mastering Payroll" shows the FICA tax, employee portion, to be $156.83 on Gross Wages of $2,050.  It's actually $156.825, but it has been rounded up.

Page 170, Quiz 1 shows FICA tax of $34.42 on Gross Wages of $450.  It's actually $34.425.  It's been rounded down.  Same with FICA tax on Employee A on same page, FICA tax of $49.72 has been rounded down from $49.725, and Employee B's has been rounded down to $65.02 from $65.025. 

Is this accepted practice or is this just errors in the text? 

I've always rounded up at 5. I've never seen a round down before.