c. Complete Part 5 of Form 940 for the California employer given the breakdown of FUTA taxable wages for the year to be:

1st quarter $237,000

2nd quarter $168,000

3rd quarter $54,000

4th quarter $8,950

Yearly Total $467,950

The employer paid their SUTA on-time. Round your answers to two decimal places, if necessary. Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6. 16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank.

16a 1st quarter (January 1 March 31)

16b 2nd quarter (April 1 June 30)

16c 3rd quarter (July 1 September 30)

16d 4th quarter (October 1 December 31)

17 Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17 12,634.65 Total must equal line 12.)

Someone please explain to me how to get the answers for 16a-16d. Line 17 as $12,634.65 is CORRECT