Thomas is an employer with two employees, Patty and Selma. Patty's wages are $12,450 and Selma's wages are $1,310. The state unemployment tax rate is 5.4 percent. Calculate the following amounts for Thomas: Round your answer to two decimal places.

a. FUTA tax before the state tax credit $ _________

b. State unemployment tax $ ______

c. FUTA tax after the state tax credit_____