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 $1,750 and $2,180, 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 $2,200, $1,950, and $2,800, 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 $870 and $525, 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. FUTA tax = $