$3$:An employer in the U$.$S$.$ Virgin Islands employs two individuals, whose taxable earnings to date $($prior to the current pay period$)$ are $$5,350$ and $$31,240.$ During the current pay period, these employees earn $$2,500$ and $$1,870,$ respectively. The applicable SUTA tax rate is $4\mathrm{.}5\%,$ and the U$.$S$.$ Virgin Islands SUTA threshold is $$32,500.$

FUTA tax $=$ $

SUTA tax $=$ $