4:An employer in Durham, North Carolina, employs three

individuals, whose taxable earnings to date (prior to the

current pay period) are $6,000, $22,600, and $35,800

During the current pay period, these employees earn

$980, $1,600, and $1,150, respectively. The applicable

SUTA tax rate is 1.2%, and the North Carolina SUTA

threshold is $26000

FUTA tax = $ SUTA tax =