Fred Stone is an employee of Henrock Company. During the first part of the year, Stone earned $4,340 while working in State Q. For the remainder of the year, the company transferred him to State S where he earned $27,000. Henrock Company's tax rate in State Q is 4.6%, and in State S, 4.0% on the first $7,000.

If reciprocal arrangements exist between the two states, determine the SUTA tax that the company paid on Stone's earnings in State S. Round your answer to the nearest cent.