You are to calculate gross pay with information provided for each employee listed below:

For each of the following independent circumstances, calculate the FUTA tax owed by the employer:

1. An employer in Hartford, CT, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $4,900 and $7,950. During the current pay period, these employees earn $975 and $1,250, respectively.
2. An employer in Jacksonville, FL, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $71,250, $23,500, and $6,650. During the current pay period, these employees earn $2,020, $2,975, and $965, respectively.
3. An employer in Wilmington, DE, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $1,950 and $7,120. During the current pay period, these employees earn $995 and $2,500, respectively.
4. An employer in Akron, OH, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $6,000, $8,500, and $5,400. During the current pay period, these employees earn $725, $1,225, and $3,900, respectively.