I cannot figure out how FUTA & SUTA are the answers below. I understand if an employee made over $7,000 it does not apply. However, I do not understand what I am missing. With the data below how did it come to the FUTA & SUTA answers? What equation was used to get the answer?

The FICA tax rate for OASDI is 6.2% on the first $127,200 earned, and Medicare is 1.45% on all earnings. Federal unemployment tax is 0.6% on the first $7,000 earned by each employee. The SUTA tax rate for Bowling Company is 5.4% on the first $7,000 of employee earnings for state unemployment purposes. (Round up to nearest cent as needed).

Here is the DATA:

Employee 1 - Cumulative Earnings Before Weekly Payroll $3,900 / Gross Pay for the Week $825

Employee 2 - Cumulative Earnings Before Weekly Payroll $6,700 / Gross Pay for the Week $675

Employee 3 - Cumulative Earnings Before Weekly Payroll $7,600 / Gross Pay for the Week $260

Answer:

FICA-OASDI $109.12

FICA-MEDICARE $25.52

FUTA $6.75

SUTA $60.75

_______________________

TOTAL $202.14