An employee earned $61,300 during the year working for an employer. The FICA tax rate Social Security is 6.2% of the first $128,400 of the employee earnings per calander year and the FICA tax rate for Medicare is 1.45% of all earnings. 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 an employee's pay. What amount of total unemployment taxes the employee must pay?

An employee eamed $61,300 during the year working for an employer. The FICA tax rate for Social Security is 62% of the first $128.400 of employee earnings per calendar year and the FICA tax rate for Medicare is 145% of all earnings. The current FUTA tax rate is 06%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. What is the amount of total unemployment as the employee must pay? Multiple Choice $434.00 $378.00