Jet Enterprises has the following data available for its April 30, 2013, payroll:

Wages Earned	485,000
Income taxes withheld	92,300

Note: All subject to Social Security and Medicare matching and withholding of 6.2% and 1.45% respectively.

Federal unemployment taxes of .7% and state unemployment taxes of .9% are payable on $405,700 of the wages earned.

Compute the amount of federal unemployment to be paid to the federal government.

	30,070.00
		2,839.9

	7,032.50
	3,651.30