An appliance company has three installers. Larry earns $$395$ per week, Curly earns $$410$ per week, and Moe earns $$545$ per week. The company's SUTA rate is $5\mathrm{.}4\%,$ and the FUTA rate is $6\mathrm{.}0\%$ minus the SUTA. As usual, these taxes are paid on the first $$7,000$ of each employee's earnings.

$($a$)$

How much SUTA and FUTA tax $($in $$)$ does the company owe for the first quarter of the year?

total SUTA tax $

total FUTA tax $

$($b$)$

How much SUTA and FUTA tax $($in $$)$ does the company owe for the second quarter of the year?

total SUTA tax $

total FUTA tax $