Maeda Company Has the Following Employees on the Payroll Using the Information Above:
A

Maeda Company has the following employees on the payroll:
$\begin{array}{lccc}& \text { Marital } & \text { Semimonthly } & \text { Withholding } \\\text { Employee Name } & \text { Status } & \text { Payroll } & \text { Allowances }\\\text { Amal } & \mathrm{S} & \$ 4,800 & 1 \\\text { Miguel } & \mathrm{M} & \$ 5,60 \mathrm{C} & 2 \\\text { Byron } & \mathrm{S} & \$ 5,00 \mathrm{C} & 3 \\\text { Hiroko } & \mathrm{M} & \$ 6,20 \mathrm{C} & 4\end{array}$ Using the information above:
a.Calculate the FUTA tax liability for 2017.Assume that Maeda Company has paid all amounts due during the year.
b.If the payroll is consistent from quarter to quarter,how much would be remitted in FUTA taxes in each of the four quarters in 2017?