An employer in Columbia, South Carolina, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $13,250, $2,900, and $4,300. During the current pay period, these employees earn $2,885, $900, and $3,100, respectively. The applicable SUTA tax rate is 3.1%, and the South Carolina SUTA threshold is $14,500. Calculate the FUTA and SUTA tax owed by the employer. South Carolina is not a credit reduction state. Calculate both the FUTA & SUTA tax owed by the employer for each employee. Employee 1: FUTA = SUTA = Employee 2: FUTA = SUTA = Employee 3: FUTA = SUTA = Federal Income Tax Withholding Calculation Use Percentage Method 5% $132.900 6.2% 1.45% 0.9% State Income Tax Withholding Rate Social Security Taxable Wage Base Social Security Tax Rate Medicare Tax Rate Additional Medicare Tax Rate Additional Mod Tax Thresholds: Filing Status Single/Head of household/Qualifying Widower Married filing jointly Married filing separately FUTA Tax Rate FUTA Taxable Wage Base Earnings Threshold $200,000 $250,000 $125,000 0.6% $7,000 Please show ALL work for the following problems to receive full credit. Be sure to round to two decimal places after EVERY calculation