1a) Avon Barksdale is paid on a monthly basis. For the month of January of the current year, he earned a total of $8,838. Federal Insurance Contributions Act (FICA) tax for Social Security is 6.2% on the first $137,700 of earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax for Medicare is 1.45% of all earnings. The Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The amount of Federal Income Tax withheld from his earnings was $1,466.47. What is the amount of the employer's payroll taxes expense for this employee? (Round your intermediate calculations to two decimal places.)

1b) An employee earned $4,630 in February working for an employer. Cumulative earnings of the previous pay periods are $4,830. The Federal Insurance Contributions Act (FICA) tax rate for Social Security is 6.2% of the first $137,700 of earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45% of all earnings. The current Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employees pay. What is the amount the employer should record as payroll taxes expense for the month of February?

1c) LaKeisha Savage is an employee who is paid monthly. For the month of January of the current year, she earned a total of $8,438. The Federal Insurance Contributions Act (FICA) tax for social security is 6.2% of the first $137,700 of employee earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45% of all earnings. The Federal Unemployment Taxes (FUTA) tax rate of 0.6% and the State Unemployment Taxes (SUTA) tax rate of 5.4% are applied to the first $7,000 of an employee's pay. The amount of federal income tax withheld from her earnings was $1,400.07. Her net pay for the month is: (Round your intermediate calculations to two decimal places.)

1d) The current Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee's pay. Assume that an employee earned total wages of $3,010 in the current period and had cumulative pay for prior periods of $6,020. What is the amount of unemployment taxes the employer must pay on this employee's wages for the current period?

1e) The current Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee's pay. Assume that an employee earned total wages of $3,010 in the current period and had cumulative pay for prior periods of $6,020. What is the amount of unemployment taxes the employer must pay on this employee's wages for the current period?