1. AMS Enterprises in New Mexico has 30 employees. Of these, 25 have exceeded the FUTA and SUTA wage bases. This is the first quarter of the year, and AMS Enterprises has not yet paid FUTA or SUTA taxes for the year.

The other five employees’ YTD wages are as follows: Employee A, $15,800;

Employee B, $7,800; Employee C, $11,115; Employee D, $22,800;

Employee E, $2,575. AMS Enterprises receives the full FUTA tax credit and pays a SUTA rate of 4.2 percent (see Table 6-2 for SUTA taxable wage maximum).

How much are AMS Enterprises’ FUTA and SUTA liabilities?