For each of the following businesses, determine the applicable FUTA tax rate for 2018 based on the locations listed below:

1:

A business operating in the U.S. Virgin Islands

FUTA tax rate =%

2:

A business operating in Columbus, Ohio

FUTA tax rate =%

3:

A business operating in Austin, Texas

FUTA tax rate =%

4:

A business operating in Oakland, California

FUTA tax rate =%

5:

A business operating in Birmingham, Alabama

FUTA tax rate =