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

Employee Name Annual Taxable Wages Mark English $ 45,750 Shelly Morris $ 21,250 TL Radford $ 29,850 James Morrow $ 36,280 Trella Lyons $ 34,900

Required:

The company's SUTA tax rate is 6.25 percent and wage base is $9,000. 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.)