BMX Company has one employee . FICA Social Security taxes are 6.2 % of the first $ 137,700 paid to its SUTA taxes are 5.4% of the first $ 7,000 paid to its employee . Compute BMX's amounts for each of these employee , and FICA Medicare taxes are 1.45 % of gross pay . For BMX , its FUTA taxes are 0.6 % and four taxes as applied to the employee's gross earnings for September under each of three separate situa- tions (a ) (b ), and (c ). Round amounts to cents . Gross Pay through August 31 a. 6400 b. 2000, c. 131400 Gross Pay for September a. $ 800 b.2100 c. 8,000