For each of the following independent 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 Cleveland, Ohio, employs two

individuals, whose taxable earnings to date (prior to the

current pay period) are $5,000 and $12,000. During the

current pay period, these employees earn $1800 and

$2000 respectively.

FUTA tax = $

2: An employer in Nesconset, New York, employs three

individuals, whose taxable earnings to date (prior to the

current pay period) are $6,900, $1,000, and $24,200.

During the current pay period, these employees earn

$2,400, $1750, and $3000, 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 $8,500, and $3,400 During the

current pay period, these employees earn $880 and

$675, respectively.

FUTA tax = $

4: An employer in Cary, North Carolina, employs three

individuals, whose taxable earnings to date (prior to the

current pay period) are $5,900, $8,900, and $6,600.

During the current pay period, these employees earn

$940, $1,020, and $850, respectively.