For each of the described pay periods, determine the taxable earnings subject to FUTA tax:

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

1:

A business employs three individuals, whose taxable earnings to date (prior to the current pay period) are $12,200, $5,250 and $3,000. During the current pay period, these employees earn $2,700, $2,070 and $1,590, respectively.

Taxable earnings subject to FUTA tax = $

2:

A business employs two individuals, whose taxable earnings to date (prior to the current pay period) are $3,000 and $31,400. During the current pay period, these employees earn $3,280 and $1,780, respectively.

Taxable earnings subject to FUTA tax = $

3:

A business employs three individuals, whose taxable earnings to date (prior to the current pay period) are $5,200, $46,700 and $500. During the current pay period, these employees earn $2,000, $1,280 and $950, respectively.

Taxable earnings subject to FUTA tax =