## Problem Analysis White Lemon Cameras has the following employees with their annual taxable wages: | Employee Name | Annual Taxable Wages | |-------------------|---------------------| | M. Ramadhani | $1,800 | | V. Papadopoulos | $9,000 | | P. Samang | $10,400 | | B. Billingmeier | $8,200 | | C. Johnson | $5,400 | **SUTA (State Unemployment Tax Act) tax rate:** 5.4% **Applies to:** First $10,200 of employee wages --- ## Step-by-Step Calculation **Formula:** SUTA Due = Taxable Wage (up to $10,200) × 5.4% ### 1. M. Ramadhani - Taxable Wages: $1,800 (below $10,200) - SUTA Due = $1,800 × .054 = **$97.20** ### 2. V. Papadopoulos - Taxable Wages: $9,000 (below $10,200) - SUTA Due = $9,000 × .054 = **$486.00** ### 3. P. Samang - Taxable Wages: $10,400 (above $10,200, so use $10,200) - SUTA Due = $10,200 × .054 = **$550.80** ### 4. B. Billingmeier - Taxable Wages: $8,200 (below $10,200) - SUTA Due = $8,200 × .054 = **$442.80** ### 5. C. Johnson - Taxable Wages: $5,400 (below $10,200) - SUTA Due = $5,400 × .054 = **$291.60** --- ## Final Summary Table | Employee Name | SUTA Due ($) | |-------------------|--------------| | M. Ramadhani | 97.20 | | V. Papadopoulos | 486.00 | | P. Samang | 550.80 | | B. Billingmeier | 442.80 | | C. Johnson | 291.60 | --- ### **Final Summary** - The SUTA due for each employee is calculated by multiplying their taxable wages (capped at $10,200) by the tax rate of 5.4%. - All answers are rounded to **2 decimal places** as required.

# Summary of SUTA Calculation Steps ## Step 1: M. Ramadhani M. Ramadhani has taxable wages of $1,800, which is within the SUTA limit. The SUTA due is calculated as $1,800 × 0.054, resulting in **$97.20**. ## Step 2: V. Papadopoulos V. Papadopoulos earns $9,000 in taxable wages, also below the limit. The SUTA due is $9,000 × 0.054, amounting to **$486.00**. ## Step 3: P. Samang P. Samang's taxable wages total $10,400, exceeding the SUTA limit of $10,200. Hence, the SUTA due is calculated using $10,200, resulting in **$550.80**. ## Step 4: B. Billingmeier B. Billingmeier has taxable wages of $8,200, which is below the SUTA cap. The SUTA due is computed as $8,200 × 0.054, equaling **$442.80**. ## Step 5: C. Johnson C. Johnson's taxable wages are $5,400, well within the SUTA limit. Therefore, the SUTA due is $5,400 × 0.054, leading to **$291.60**. --- ### Final Summary Each employee's SUTA due was calculated based on their taxable wages, capped at $10,200, and a tax rate of 5.4%. All calculations were rounded to two decimal places for clarity.