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 Anchorage, Alaska, 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 = $