An employee earned $60, 700 during the year working for an employer. The FICA tax rate for Social Security is 6.2% and the FICA tax rate for Medicare is 1.45%. The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of employee's pay. What is the amount of total unemployment taxes the employee must pay? $378.00 $0.00 $101.50 $56.00 $434.00