Pharoah Co$.$ has a taxable payroll of $$1320000.$ The company is subject to FUTA tax of $6\mathrm{.}2\%$ that includes a state contribution rate of $5\mathrm{.}4\%.$ However, because of its low employee turnover, it has been granted a reduction in the state rate to $2\%.$ The total amount of federal and state unemployment tax for Pharoah Co$.$ pay is

$$36960$

$$81840$

$$39600$

$$153120$