An employer in New Orleans, Louisiana, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $13,100, $2,900, and $4,400. During the current pay period, these employees earn $2,885, $800, and $3,100, respectively. The applicable SUTA tax rate is 2.9%, and the SUTA threshold is $14,500. Calculate the FUTA and SUTA tax owed by the employer. Louisiana 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 =