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 to each employee. An analysis of the company's payroll for the year shows total wages paid of $176,570. The salaries of the president and the vice president of the company were $18,300 and $15,900, respectively, for the four-month period, but there were no other employees who received wages in excess of 57,000 for the four months. Included in the total wages were $940 paid to a director who only attended director meetings during the year, $6,020 poid to the factory superintendent, and $2,100 in employee contributions to a cafeteria plan made on a pretax basis-for both federal and state. In addition to the total wages of $176,570, a payment of $2,560 was made to Andersen Accounting Company for an audit it performed an she sompeny's Dooks in December. Compute the following: round your answers to the nearest cent. a. Net FUTA tax b. SUTA tax