Cralic Company has 12 employees and operates in Texas. The Form 940 for the previous year contained the following information:

Determine your FUTA tax before adjustments. If any line does NOT apply, leave it blank. Total payments to all employees 3 350,984.29 Payments exempt from FUTA tax 12581.54 Check all that apply: 4a. Fringe benets 4c. Retirement/Pension 4e. Other 4b. Group-term life insurance 4d. Dependent care Total of payments made to each employee in excess of $7,000 254,402.75 Subtotal (line 4 + line 5 = line 6) Total taxable FUTA wages (line 3 - line 6 = line 7) (see instructions)