Rebecca is an employer with three employees, Theodore, Roy, and Nathan. Theodores 2022 wages are $46,200, Roys wages are $14,600, and Nathans wages are $4,500. The state unemployment tax rate is 5.4 percent.

Calculate the following amounts for Rebecca:

Item	Description	Amount
a.	FUTA tax before the state tax credit	$fill in the blank 1
b.	State unemployment tax	$fill in the blank 2
c.	FUTA tax after the state tax credit