Calculate employer's total FUTA and SUTA tax. As TCLH Industries operates in North Carolina, assume a SUTA tax rate of 1.2% and a taxable earnings threshold of $25,200. Current period taxable earnings for FUTA and SUTA taxes are the same as those for FICA taxes. Year-to-date taxable earnings for FUTA and SUTA taxes, prior to the current pay period, are as follows:

• Zachary Fox: $0
• Calvin Bell: $20,478.57
• David Alexander: $198,450
• Michael Sierra: $117,600

12/13/2020 Pay Period 12/17/2020 Pay Date Earnings Deductions Employee Regular Regular Overtime Overtime Overtime Total FWT SWT Social Medicare Vol. With Check Net Pay Regular Earnings Name Hours Rate Hours Rate Earnings Earnings Security Number Fox, Z 40 $28.00 $1,120.00 1 $42.00 $42.00 $1,162.00 $84.54 $58.10 $72.04 $16.85 $32.00 092 $898.47 Bell, C 40 $7.30 $292.00 11.5 $10.95 $125.93 S417.93 $15.00 $19.64 $25.91 $6.06 $47.08 093 $304.24 Alexander, D n/a n/a $4,050.00 n/a n/a $4,050.00 $725.46 $178.20 $ $81.23 $506.00 094 $2,559.11 Sierra, M n/a n/a $2,450.00 n/a n/a $2,450.00 $242.68 $120.00 $148.80 $34.80 $75.00 095 $1,828.72 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ S $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Totals: $7,912.00 $167.93 $8,079.93 $1,067.68 $375.94 $246.75 $138.94 $660.08 $5,590.54