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 0.8% on the first $7,000.(Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	PAYROLL SUMMARY
	Quarter 1		Quarter 2
Bill Adams	$	4,000	$	8,000
Rich Haines		8,000		14,000
Alice Smooth		3,200		3,800

	PAYROLL SUMMARY
	Quarter 1	Quarter 2
Totals	$	$
SUTA	$	$
FUTA	$	$