At the end of the first quarter of 201X, you are asked to determine the FUTA tax liability for Gray Company. The FUTA tax rate is 0.6% on the first $7,000 each employee earns during the year (assuming 13 weeks for the first quarter and each employee earned the same gross weekly pay for all 13 weeks).

Employee ______________________ Gross Pay Per Week

O. Barn ..............................................$650

Z. Grande .............................................790

J. Mathison ...........................................580

E. Walsh ..............................................460