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 Albany, New York, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $8,100 and $6,200. During the current pay period, these employees earn $900 and $1,730, respectively. FUTA tax = $

2:An employer in Bloomington, Illinois, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $51,500, $32,420, and $7,550. During the current pay period, these employees earn $1,820, $2,310, and $770, 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 $920, and $5,150. During the current pay period, these employees earn $2,400 and $3,050, respectively. FUTA tax = $

4:An employer in Essex, Connecticut, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $7,000, $6,100, and $9,400. During the current pay period, these employees earn $450, $940, and $1,150, respectively. FUTA tax = $