Peroni Company paid wages of $$175,600$ this year. Of this amount, $$106,400$ was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is $3\mathrm{.}1\%$ for Peroni Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form $940$ filing date. the rate $0\mathrm{.}6\%$ was used for the net FUTA tax rate for employers.