Amazon Appliance Company has three installers. Larry earns $355 per week, Curly earns $460 per week, and Moe earns $585 per week. The company's SUTA rate is 5.4%, and the FUTA rate is 6.2% 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 does Amazon owe for the first quarter of the year?
SUTA: $
FUTA: $
b. How much SUTA and FUTA tax does Amazon owe for the second quarter of the year?
SUTA: $
FUTA: $