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 $750 and $1,620, 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 $1,800, $2,250, and $740, respectively. FUTA tax = $ _____

3: An employer in Los Angeles, California, 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 $2,200 and $3,000, 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 $650, $980, and $1,100, respectively. FUTA tax = $ _____