In the following problems, use the net FUTA tax rate of 0.6% on the first $7,000 of

Question:

In the following problems, use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. Niemann Company has a SUTA tax rate of 7.1%. The taxable payroll for the year for FUTA and SUTA is $82,600.
a. ________________________________________________
b. ________________________________________________