For each of the following independent 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 Delaware City, Delaware, 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 $1,410 and $2,290, respectively. The applicable SUTA tax rate is 2.1%, and the Delaware SUTA threshold is $18,500. FUTA tax = $ SUTA tax = $