For each circumstances, calculate both the FUTA and SUTA tax owed by the employer:

NOTE: For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation.

$1$: An employer in The U$.$S$.$ Virgin Islands employs two individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$5,100$ and $$6,900.$ During the current pay period, these employees earn $$1,700$ and $$2,650,$ respectively. The SUTA tax rate is $4\%,$ and the U$.$S$.$ Virgin Islands SUTA threshold is $$30,800.$

FUTA tax $=$ $

SUTA tax $=$ $

$2$: An empoyer in Newark, NJ employs three individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$33,900,$ $$39,300,$ and $$6,850.$ During the current pay period, these employees earn $$3,200,$ $$2,950,$ and $$1,620,$ respectively. The SUTA tax rate is $3\mathrm{.}4\%,$ and the New Jersey SUTA threshold is $$41,400.$

FUTA tax $=$ $

SUTA tax $=$ $

$3$: An employer in Cincinnatti, OH employs two individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$4,900$ and $$7,700.$ During the current pay period, these employees earn $$2,800$ and $$1,900,$ respectively. The SUTA tax rate is $2\mathrm{.}5\%,$ and the Ohio SUTA threshold is $$9,000.$

FUTA tax $=$ $

SUTA tax $=$ $

$4$: An employer in Juneau, AK employs three individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$42,900,$ $$48,300,$ and $$5,200.$ During the current pay period, these employees earn $$3,600,$ $$4,200,$ and $$1,200,$ respectively. The applicable SUTA tax rate is $2\mathrm{.}5\%,$ and the Alaska SUTA threshold is $$46,800.$

FUTA tax $=$ $

SUTA tax $=$ $