Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers.

In April of the current year, Freeman Steel Company transferred Herb Porter from its factory in Nebraska to its plant in Michigan. The company's SUTA tax rates based on its experience ratings are 3.2% in Nebraska and 3.8% in Michigan. Both states base the tax on the first $9,000 of each employee's earnings. This year, Freeman Steel Company paid Herb Porter wages of $21,400; $2,900 were paid in Nebraska and the remainder in Michigan. Compute the following: round your answers to the nearest cent.

a. Amount of SUTA tax the company must pay to Nebraska on Porter's wages $ 92.80

b. Amount of SUTA tax the company must pay to Michigan on Porter's wages $ 231.80

c. Amount of the net FUTA tax on Porter's wages $