2: An employer in San Francisco, California, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $3,400, $60,200, and $6,700. During the current pay period, these employees earn $2,200, $3,550, and $3,000, respectively. The applicable SUTA tax rate is 4.4%, and the California SUTA threshold is $7,000. FUTA tax = $ SUTA tax = $