Given the following, calculate the state (assume 5.3%) and federal unemployment taxes that the employer must pay for each of the first two quarters. The federal unemployment tax is 0.6% on the first $7,000. Both state and federal unemployment taxes apply to the first $7,000 only. Note: Round your answers to the nearest cent.

PAYROLL SUMMARY

Quarter 1 Quarter 2

Bill Adams $ 4,000 $ 8,000

Rich Haines 8,000 14,000

Alice Smooth 3,200 3,800

Quarter 1 Quarter 2

Total ?? ??

SUTA ?? ??

FUTA ?? ??