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 $165,890. The salaries of the president and the vice president of the company were $21,000 and $14,400, 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 $810 paid to a director who only attended director meetings during the year, $6,330 paid to the factory superintendent, and $1,840 in employee contributions to a cafeteria plan made on a pretax basis-for both federal and state. In addition to the total wages of $165,890, a payment of $2,370 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 b. SUTA tax