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John earned $ 1 2 , 7 0 5 during the first quarter of the year as an paralegal, and $ 4 , 5 7

John earned $12,705 during the first quarter of the year as an paralegal, and $4,571 during the second quarter of the year. For the second quarter of the year, how much did his employer owe in state unemployment tax for employing John?
(John's employer would be expected to pay state unemployment tax at the 2.7% rate. Calculate the answer and round it to the nearest cent.)

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