An appliance company has three installers. Larry earns $375 per week, Curly earns $490 per week, and Moe earns $575 per week. The company's SUTA rate is 5.4%, 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) Total SUTA tax for the first quarter: $514.80
B) Total FUTA tax for the first quarter: $363.60
C) Total SUTA tax for the second quarter: $514.80
D) Total FUTA tax for the second quarter: $363.60
