In April of the current year, Freeman Steel Company transferred Herb Porter from its factory in Nebraska to its plant in Michigan. The companys 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 rst $9,000 of each employees earnings. This year, Freeman Steel Company paid Herb Porter wages of $20,900; $2,800 were paid in Nebraska and the remainder in Michigan.

Calculate:

a. Amount of SUTA tax the company must pay to Nebraska on Porters wages

$89.60

b. Amount of SUTA tax the company must pay to Michigan on Porters wages

c. Amount of the net FUTA tax on Porters wages