An appliance company has three installers. Larry earns $325 per week, Curly earns $410 per week, and Moe earns $565 per week. The company's SUTA rate is 5.4%, and the FUTA rate is 6.0% 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? (b) How much SUTA and FUTA tax (in $) does the company owe for the second quarter of the year?