Employees at Crystal's Bar are paid 1.5 times their regular pay rate for each hour worked in excess of 40 hours per week. The FICA tax rate is 8% of the first $100,000 of gross earnings. The state unemployment tax rate is 5.4% of the first $7,000 of wages for the year and the federal unemployment tax rate is 6.2% with a credit of up to 5.4% for state unemployment taxes paid. (Round answers to the nearest whole dollar.) 1. Crystal hired an accountant to prepare her business' tax filings. The accountant charged Crystal $1,500 for his services. Earlier in the year, Crystal paid this accountant $2,000 for accounting advice and help incorporating her business. The total amount of federal unemployment tax that Crystal will owe as a result of hiring the accountant during the year is: $