LO 6-1, 6-3 Mi Casa Restaurants of Las Cruces, New Mexico, has the following employees as of December 31. The SUTA rate for Mi Casa is 4.3 percent and the cap is $30,100 per employee. Compute the FUTA and SUTA taxes for each employee.

Employee Name Annual Taxable Wages A. Shelby $48,120 M. Gomez 35,975 C. Wardly 22,350 E. Burgess 40,950 S. Black 32,295 Employee FUTA Due SUTA Due A. Shelby M. Gomez C. Wardly E. Burgess S. Black