White Lemon Cameras has the following employees: Required: White Lemon Cameras' SUTA tax rate is 5.4 percent and applies to the first $10,800 of employee wages. White Lemon Cameras' tax rate of 6% is subject to a 5.4% reduction and applies to the first $7,000 of employee wages. What is the annual amount of FUT and SUTA taxes due for each employee? (Round your answers for "SUTA Due" to 2 decimal places.)