The FUTA Tax $($LO $9\mathrm{.}7)$

Rebecca is an employer with three employees, Theodore, Roy, and Nathan. Theodore's $2023$ wages are $$46,200,$ Roy's wages are $$6,600,$ and Nathan's wages are $$4,500.$ The state unemployment tax rate is $5\mathrm{.}4$ percent.

Enter amounts rounded to the nearest whole dollar.

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