During 2017, Shoupe Company was subject to the New Jersey state unemployment tax of 5.1%. The company’s tax- able wages for FUTA were $93,400 and for SUTA, $194,300. Compute:
a. SUTA tax that Shoupe Company would pay to the state of New Jersey............ $............

b. Net FUTA tax for 2017...................................................................................... $ .......

c. Amount of employees’ unemployment tax for 2017 (use the employee’s tax rate shown in Figure 5.1 on page 5-13).............................................................. $............