Thomas is an employer with two employees, Patty and Selma. Patty's wages are $12,450 and Selma's wages are $1,275. 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