$[$The following information applies to the questions displayed below.$]$

BMX Company has one employee. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to its employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ of the first $$7,000$ paid to its employee.

$\backslash$table$[[,\backslash$table$[[$Gross Pay through$],[$August $31]],\backslash$table$[[$Gross Pay for$],[$September$]]],[$a$.,$$$5,400,$$$2,400$