1. The SUTA rate for Westcoast Publishers is 5.4% and its FUTA rate is 6.0% less the 5.4% SUTA credit. If its biweekly payroll was $32,806 for 47 employees and none was for payments to employees in excess of the $7,000 wage base, then what were the total FUTA and SUTA taxes for the payroll?

2. Scott Stewart is the self-employed owner of Stewart Software. His estimated annual earnings are $48,000 and he expects to pay 18% of this amount in income tax. What will be his quarterly estimated tax payment for the second quarter?

3. A company has 22 employees, 15 with gross earnings of $325.00 each per week and 7 with gross earnings of $475.00 each per week. What are the employees' share and the employer's share of the social security and Medicare tax for the first quarter of the year?

a. Employees' share?

b. Employer's share?