Example $12\mathrm{.}6$

Unemployment Taxes

FACTS Central Perk Coffee has a taxable payroll of $$100,000.$ It is subject to a federal unemployment rate of $6\%$ and a state contribution rate of $5\mathrm{.}7\%.$ However, its stable employment experience reduces the company's state rate to $1\%.$

QUESTION What is the amount of Central Perk's unemployment taxes?