On January $31,$ ACR Payroll prepared its Employer's Annual Federal Unemployment Tax Return, Form $940.$ During the previous year,

the business paid total wages of $$462,150$ to its $12$ employees. Of this amount, $$96,000$ was subject to FUTA tax. Using a rate of $0\mathrm{.}6$

percent, determine the FUTA tax owed and the balance due on January $31,$ when Form $940$ was filed. A deposit of $$356$ was made

during the past year that applied to total tax due.