Thomas is an employer with one employee, Sarah. Sarahs wages are $19,450, and the state unemployment tax

Question:

Thomas is an employer with one employee, Sarah. Sarah’s wages are $19,450, and the state unemployment tax rate is 5.4 percent. Calculate the following amounts for Thomas:
a. FUTA tax before the state tax credit $
b. State unemployment tax $
c. FUTA tax after the state tax credit $