1. Instruction 5-1: In the following problems, use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages.

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Refer to Instruction 5-1. Below is the wage information for Dawson Company's employees :

Angela T. $10,000

Barry H. $6,000

Amy R. $10,500

Anthony R. $2,500

What is Dawson Company's total FUTA tax?

2. Below is a list of Brown Company's employee's wages for the year 2021:

1. B. Brown $20,000

2. A. Zittle $6,500

3. N. Rodgers $10,000

What are the FUTA taxable wages ?

A. 7,000

B. 20,500

C. 21,000

D. $36,500