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. Both state and federal unemployment taxes apply to the first $7,000 only. (Round your answers to the nearest cent.) PAYROLL SUMMARY Bill Adams Rich Haines Alice Smooth Quarter 1 Quarter 2 $ 3,650 $ 7,750 7,850 14,800 3,050 3,950 PAYROLL SUMMARY Quarter 2 Quarter 1 $ 13700 Total SUTA FUTA