An appliance company has three installers. Larry earns $325 per week, Curly earns $480 per week, and Moe earns $565 per week. The company's SUTA rate is 5.49%, and the FUTA rate
is 6.0% minus the SUTA. As usual, these taxes are paid on the first $7,000 of each employee's earnings.
(a) How much SUTA and FUTA tax (in $) does the company owe for the first quarter of the year?
total SUTA tax
total FUTA tax

(b) How much SUTA and FUTA tax (in $) does the company owe for the second quarter of the year?
total SUTA tax
total FUTA tax