In the following problems, use the net FUTA tax rate on 0.6% on the first $7,000 of taxable wages.

lila pak worked for pier 32 imports and earned $48,500 during the year. She also worked part time for home depot, inc. and earned $2,400 during the year. The suta tax rate for pier 32 imports is 4.2% on the first $8,000, and the rate for home depot, inc. is 5.1% on the first $8,000. Calculate the futa taxes paid by the employers on Pak's earnings.

Pier 32 Imports______, Home Depot, Inc. ________