The employees of Pelter Company earn wages of $$16,100$ for the two weeks ending April $12.$ FIT taxes of $$480$ were withheld. The entire amount of wages is subject to the FICA taxes, but only $$13,400$ is taxable under the federal and state unemployment compensation laws. The state contribution rate of the employer is $2\mathrm{.}9\%.$ All employees are subject to state unemployment contributions of $0\mathrm{.}5\%$ on the April $12$ taxable wages of $$13,400,$ and the employees' contributions are to be deducted by the employer.