Black Robot Grill of Andrews, Texas, has the following employees as of December 31:

Employee Name	Annual Taxable Wages
Mark English	$	30,000
Shelly Morris	$	10,000
TL Radford	$	22,000
James Morrow	$	31,000
Trella Lyons	$	27,000

Required:

The company's SUTA tax rate is 6.25 percent and wage base is $8,000. Black Robot's Grill's FUTA tax rate of 6 percent is subject to a 5.4 percent reduction and applies to the first $7,000 of employee wages. What is the annual amount of FUTA and SUTA taxes due for each employee? (Round your answers for "SUTA Due" to 2 decimal places.)

Employee	FUTA Due	SUTA Due
Mark English
Shelly Morris
TL Radford
James Morrow
Trella Lyons