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

Name		Social Security #			1st Qtr.			2nd Qtr.			3rd Qtr.			4th Qtr.			Total
Ruth A. Small			000-00-1998			2,000			2,300			2,300			2,400			9,000
Harry B. Klaus			000-00-7413			11,600			11,700			11,700			11,700			46,700
Kenneth N. George (Manager)			000-00-6523			13,600			14,000			14,500			15,000			57,100
Mavis R. Jones			000-00-6789			1,600			1,700			1,700			-0-			5,000
Marshall T. McCoy			000-00-3334			11,400			11,400			-0-			-0-			22,800
Bertram A. Gompers (President)			000-00-1014			24,500			25,000			25,500			26,300			101,300
Arthur S. Rooks			000-00-7277			-0-			700			1,700			1,700			4,100
Mary R. Bastian			000-00-8111			8,000			8,200			8,200			8,200			32,600
Klaus C. Werner			000-00-2623			2,300			2,500			2,500			2,500			9,800
Kathy T. Tyler			000-00-3534			-0-			-0-			11,300			11,700			23,000
	Totals					$93,800			$95,900			$97,800			$98,100			$385,600

For 20--, State D's contribution rate for Lemonica Company, based on the experience-rating system of the state, was 2.8% of the first $7,000 of each employee's earnings.

a. What is the date and amount of the FUTA tax payment for the fourth quarter of 20--? State D is not a credit reduction state.

Tax Payment:

Date

1/31/20--

Amount

?