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 Statesboro, Georgia, employs two individuals,

whose taxable earnings to date $($prior to the current pay period$)$

are $$4,500$ and $$7,900.$ During the current pay period, these

employees earn $$3,120$ and $$1,400,$ respectively. The applicable SUTA

tax rate is $3\mathrm{.}1\%,$ and the Georgia SUTA threshold is

$$9,500.$

FUTA tax $=$ $$$

SUTA tax $=$ $$2$:An employer in San Francisco, California, employs three

individuals, whose taxable earnings to date $($prior to the current

pay period$)$ are $$9,400,$ $$60,200,$ and $$6,700.$ During the current pay

period, these employees earn $$2,200,$ $$3,550,$ and $$3,000,$

respectively. The applicable SUTA tax rate is $4\mathrm{.}4\%,$ and the

California SUTA threshold is $$7,000.$

FUTA tax $=$ $$$

SUTA 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 $$5,350$ and $$21,640.$ During the current pay period,

these employees earn $$2,500$ and $$1,870,$ respectively. The

applicable SUTA tax rate is $1\mathrm{.}5\%,$ and the U$.$S$.$ Virgin Islands SUTA

threshold is $$23,000.$

FUTA tax $=$ $$$

SUTA tax $=$ $$4$:An employer in Columbia, South Carolina, employs three

individuals, whose taxable earnings to date $($prior to the current

pay period$)$ are $$45,500,$ $$1,900,$ and $$4,500.$ During the current pay

period, these employees earn $$4,200,$ $$3,500,$ and $$2,700,$

respectively. The applicable SUTA tax rate is $2\mathrm{.}2\%,$ and the South

Carolina SUTA threshold is $$14,000.$

FUTA tax $=$ $$$

SUTA tax $=$ $