In September 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 $174,770. The salaries of the president and the vice president of the company were $18,600 and $15,800, 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 $940 paid to a director who only attended director meetings during the year, $6,440 paid to the factory superintendent, and $2,040 in employee contributions to a cafeteria plan made on a pretax basis-for both federal and state.

In addition to the total wages of $174,770, a payment of $2,260 was made to Andersen Accounting Company for an audit it performed on the company's books in December. Compute the following; round your answers to the nearest cent.

a. Net FUTA tax	$fill in the blank 1
b. SUTA tax