For Part B of the assignment, you are to calculate gross pay with information provided for each employee listed below.

For each of the following independent circumstances, calculate the FUTA tax owed by the employer:

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 earn $975 and $1,250, respectively.
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.
3. An employer in Wilmington, DE, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $1,950 and $7,120. During the current pay period, these employees earn $995 and $2,500, respectively.
4. An employer in Akron, OH, employs three individuals, whose taxable earnings to date (prior 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 $3,900, respectively.