I need help with "c" please. I cannot figure out how to do this. If you could please walk me through the steps of figuring out the answer so I understand it. TIA.

Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Example 5-1 Parlone Company has paid wages of $4,000 to an employee in State A. During the year, the employee is transferred to State B, which has a $7,000 taxable salary limitation for its state unemployment tax. The company has a credit of $4,000 against this $7,000 limit. Thus, the company has to pay State B's unemployment tax on only the next $3,000 of wages earned by that worker in State B during the remainder of the calendar year. In April of the current year, Freeman Steel Company transferred Herb Porter from its factory in Nebraska to its plant in Michigan. The company's SUTA tax rates based on its experience ratings are 3.2% in Nebraska and 3.8% in Michigan. Both states base the tax on the first $9,000 of each employee's earnings. This year, Freeman Steel Company paid Herb Porter wages of $18,400; $2,300 were paid in Nebraska and the remainder in Michigan. Compute the following: round your answers to the nearest cent. a. Amount of SUTA tax the company must pay to Nebraska on Porter's wages 73.6 b. Amount of SUTA tax the company must pay to Michigan on Porter's wages 254.6 C. Amount of the net FUTA tax on Porter's wages 94.95 X Feedback Check My Work a. SUTA Taxable payroll times respective SUTA rate b. SUTA Taxable payroll times respective SUTA rate (Hint: Consider credit for wages earned in another state) c. Multiply taxable FUTA payroll times net FUTA rate; add FUTA Taxable wages (in credit reduction state) times credit reduction rate Net FUTA tax