An employer in Delaware City, Delaware, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $6,100 and $8,800. During the current pay period, these employees earn $1,410 and $2,290, respectively. The applicable SUTA rate is 2.1%, and the Delaware SUTA threshold is $16,500. How much is the FUTA tax and the SUTA tax?