An employee earned $60,800 during the year working for an employer. The Federal Insurance Contributions Act (FICA) tax rate for Social Security is 6.2% of the first $137,700 of employee earnings per calendar year, and the Federal Insurance Contributions Act(FiCA) tax rate for Medicare is 1.45\% of allearnings. The current Federal Unemployment Taxes (FUTA) tax rate is 0.6\%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both unemployment taxes are applled to the first $7.000 of an employee's pay. What is the amount of total unemployment taxes the employee must pay? Muluple Cholce 5000 343400 5434,00 5101.50 $56.00 5378.00