An employer in Albuquerque, NM employs three people, whose taxable earnings to date (prior to the current pay period) are $5,900, $25,200 and $2,700. During the current pay period, these employees earn $2,850, $3,550 and $3,125 respectively. The applicable SUTA tax rate is 2.25%, and the NM SUTA threshold is $8,500. Calculate both the FUTA & SUTA tax owed by the employer for each employee.