Complete Part 2 of Form 940 based on the following information: (Round your answers to two decimal places, if necessary.)

Total payroll for the year...........................................................$913,590

Payroll to employees in excess of $7,000...............................$421,930

Employer contributions into employees' 401(k) plans............$23,710

Determine your FUTA tax before adjustments for 20--. If any line does NOT apply, leave it blank.

3 Total payments to all employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..........3

4 Payments exempt from FUTA tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................4

Select:

5 Total of payments made to each employee in excess of $7,000. . . . . .........................5

6 Subtotal (line 4 + line 5 = line 6). . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ...........6

7 Total taxable FUTA wages (line 3 – line 6 = line 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 FUTA tax before adjustments (line 7 x .006 = line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . .