1.Greg's Auction House's payroll for April includes the following data:

Gross earnings	$3,000
Salaries subject to FICA:
6.2% OASDI	2,000
1.45% Medicare	3,000
Salaries subject to unemployment:
0.8% FUTA	2,000
2.0% SUTA	2,000
Other deductions include:
Federal income tax	600
State income tax	100

What is the employee's portion of the taxes? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest whole dollar.)

2. Bob's Cake House's payroll for April includes the following data:

Gross salaries	$24,000
Salaries subject to FICA:
6.2% Social Security	18,000
1.45% Medicare	24,000
Salaries subject to:
0.8% FUTA	1,000
2.0% SUTA	1,000

The employer's payroll tax for the period would be: (Round intermediary calculations to the nearest cent and final answers to the whole dollar.)

Please show all steps and how to calculate.