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In September, Manson Paint Corporation bepan operations in a state that requires new enployers of one or more individuals to pay a state unemployment tax of 3.5% of the first 57,060 of wages paid to each employee. An analysis of the company's payroll for the year shows total wages poid of $186,850. The salaries of the prosident and the vice president of the company were $114,500 and $15,800, respectively, for the four month period, but there were no other employees who recened wages in excess of 57,000 for the four months. Included in the total wages were $900 paid to o director who only attended director meetings during the year, $5,230 pold to the factory superintendent, and $2,140 in employee contributions to a cafeteria plan made on a pretax basisboct federal and state. In addition to the total woges of $186,850, a payment of $2,440 was made to Ansersen Accounting Company for ab audit it performed on the campanys books in Deckenber. Compute the following: round your answers to the nearest cent. a. Nec FUTA tax 3 b. SUTA tar s