$

3: An employer in San Diego, California, employs two

individuals, whose taxable earnings to date (prior to the

current pay period) are $1,420 and $32,100. During the

current pay period, these employees earn 3,350and

$1,700, respectively. The applicable SUTA tax rate is 4%,

and the California SUTA threshold is $32,500

FUTA tax = $

SUTA tax = $