Problem $9-17$

The FUTA Tax $($LO $9\mathrm{.}6)$

Rebecca is an employer with three employees, Theodore, Roy, and Nathan. Theodore's $2022$ wages are $$46,200,$ Roy's wages are $$14,600,$ and Nathan's wages are $$4,500.$ The state unemployment tax rate is $5\mathrm{.}4$ percent.

Calculate the following amounts for Rebecca:

a$.$ FUTA tax before the state tax credit

b$.$ State unemployment tax

c$.$ FUTA tax after the state tax credit