es65-5 Calculate FUTA and SUTA Tax for each of the following independent circumstances, calculate both the FUTA and SUTA tax owed by the employer: 1. An employer in Delaware City, De, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $6,100 and $8,800. During the current pay period, these employees earn $1,450 and $2,000, respectively. The applicable SUTA tax rate is 2.1%, and the Delaware SUTA threshold is $16,500. 2. An employer in Bridgeport, CT, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $5,500, $12,900, and $14,200. During the current pay period, these employees earn $2,200, $1,950, and $2,400, respectively. The applicable SUTA tax rate is 4.9%, and the Connecticut SUTA threshold is $15,000. 3. An employer in the U.S. Virgin Islands employs two individuals, whose taxable earnings to date (prior to the current pay period) are $1,420 and $26,100. During the current pay period, these employees earn $3,350 and $1,700, respectively. The applicable SUTA tax rate is 3%, and the U.S. Virgin Islands SUTA threshold is $26,500 4. An employer in Durham, NC, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $6,000, $21,700, and $34,900. During the current pay period, these employees earn $980, $2.600, and $1,150, respectively . The applicable SUTA tax rate is 1.2%, and the North Carolina SUTA threshold is $24,300