Peroni Company paid wages of $170,900 this year. Of this amount, $114,000 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 3.1% for Peroni Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. Compute:

a. Amount of credit the company would receive against the FUTA tax for its SUTA contributions ............................................................................................................................................. $_____

b. Amount that Peroni Company would pay to the federal government for its FUTA tax.. $_____

c. Amount that the company lost because of its late payments ........................................... $_____