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CPP $5-1($#$1)$ Calculate and Record Employer Payroll Taxes

Calculate the employer's total FUTA and SUTA taxes. As TCLH Industries operates in North Carolina, assume a SUTA tax rate of $1\mathrm{.}2\%$ and a taxable earnings threshold of $$29,600.$ Current period taxable earnings for FUTA and SUTA taxes are the same as those for FICA taxes. Year$-$to$-$date taxable earnings for FUTA and SUTA taxes, prior to the current pay period, are as follows:

Zachary Fox: $$0$

Calvin Bell: $$20,478\mathrm{.}57$

David Alexander: $$198,450$

Michael Sierra: $$117,600$

Payroll Register

$1$: Zachary Fox