Problem 9-15 The FUTA Tax (LO 9.6) Thomas is an employer with two employees, Patty and Selma. Patty's wages are $12,450 and Selma's wages are $3,110. The state unemployment tax rate is 5.4 percent. Calculate the following amounts for Thomas: Round your answer to two decimal places. FUTA tax before the state tax credit b. State unemployment tax C. FUTA tax after the state tax credit