For each circumstances, calculate the FUTA 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 San Diego, CA$,$ employs two individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$8,100$ and $$6,200.$ During the current pay period, these employees earn $$750$ and $$1,620,$ respectively.

FUTA tax $=$ $

$2$: An employer in Bloomington, IL$,$ employs three individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$51,500,$ $$32,420,$ and $$7,550.$ During the current pay period, these employees earn $$1,800,$ $$2,250,$ and $$740,$ respectively.

FUTA tax $=$ $

$3$: An employer in the U$.$S$.$ Virgin Islands employs two individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$920,$ and $$5,150.$ During the current pay period, these employees earn $$2,200$ and $$3,000,$ respectively.

FUTA tax $=$ $

$4$: An employer in Essex, CT$,$ employs three individuals whose taxable earnings to date $($prior to the current pay period$)$ are $$7,000,$ $$6,100,$ and $$9,400.$ During the current pay period, these employees earn $$650,$ $$980,$ and $$1,100,$ respectively.

FUTA tax $=$ $