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 Hartford, CT, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $4,900 and $7.950 During the current pay period, these employees eam $975 and $1,250, respectively. FUTA tax = $ 2 An employer in Jacksonville, FL, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $71,250, $23,500 and $6,650. During the current pay period, these employees earn $2,020, $2,975, and $965, respectively FUTA tax S 3. An employer in Wilmington, DE, employs two individuals, whose taxable eamings to date (prior to the current pay period) are $1,950 and $7,120. During the current pay period, these employees eam $995 and $2,500, respectively FUTA tax $ 4 An employer in Akron, OH, employs three individuals, whose taxable eamings to date (onor to the current pay period) are $6,000, $8,500, and $5,400. During the current pay period, these employees earn $725, $1,225 and 53,900, respectively FUTA tax S