In September 2017, Manson Paint Corporation began operations in a state that requires new employers of one or more individuals to pay a state unemployment tax of 3.5% of the first $7,000 of wages paid each employee.An analysis of the company's payroll for the year shows total wages paid of $172,490. The salaries of the president and the vice president of the company were $20,600 and $14,100, respectively, for the four-month period, but there were no other employees who received wages in excess of $7,000 for the four months. Included in the total wages were $870 paid to a director who only attended director meetings during the year, $6,090 paid to the factory superintendent, and $2,120 in employee contributions to a cafeteria plan made on a pretax basis-for both federal and state.In addition to the total wages of $172,490, a payment of $2,310 was made to Andersen Accounting Company for an audit it performed on the company's books in December 2017. Compute the following; round your answers to the nearest cent. a. Net FUTA tax? b. SUTA tax?