During 2018, Jordan Company was subject to the Alaska state unemployment tax of 4.2%. The company’s taxable wages for FUTA were $86,700 and for SUTA, $171,000. Compute:
a. SUTA tax that Jordan Company would pay to the state of Alaska......................... $_____________
b. Net FUTA tax for 2018................................................................................................. $_____________
c. Amount of employees’ unemployment tax for 2018 (use the employee’s tax rate shown in Figure 5.1 on page 5-13)......................................................................... $_____________

Figure 5.1

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Benefits (Excluding dependency allowances) Contributions (On first $7,000 unless otherwise indicated) Size of Fim (One employee in spec- Waiting Period (weeks) Мах. Min. Мах. ified time and/or Duration per Week per size of payroll') Employer Min.-Max. Employee Week (weeks) State 20 weeks 0.65%-6.8% on first $8,000 ALABAMA $265 $ 45 26 попе 0.5% on first $39,800 ALASKA 1.0%-5.4% on first $39,800 370 56 26 any time 20 weeks ARIZONA 0.04%–10.59%** 240 60 26 ARKANSAS 10 days 0.4%–14.3% on first $12,000** 451 81 26 0.9% on first $110,902 (disability ins) CALIFORNIA* over $100 in any calendar quarter 1.5%-6.2% 450 40 25 COLORADO 0.77%–10.10% on first $12,500** any time 568 25 26 CONNECTICUT 1.9%-6.8% on first $15,000 20 weeks 616 15 26 попе DELAWARE 0.3%-8.2% on first $18,500 20 weeks 330 20 26 попе DISTRICT OF 1.6%–7.0% on first $9,000 425 50 26 any time COLUMBIA FLORIDA 20 weeks 0.1%-5.4% 275 32 23 GEORGIA 20 weeks 0.04%-8.10% on first $9,500** 330 44 26 попe 0.5% of maximum weekly wages of $1,023.31 not to exceed $5.12 per week (disability ins) HAWAII 0.0%–5.6% on first $44,000 569 26 any time IDAHO 20 weeks or $300 in 0.399%-5.4% on first $37,800 410 72 26 any calendar quarter ILLINOIS 20 weeks 0.5%-7.35% on first $12,960 449 51 25 INDIANA 20 weeks 0.5%–7.4% on first $9,500** 390 50 26 IOWA 20 weeks 0.0%–8.0% on first $29,300 447 64 26 попе KANSAS 20 weeks 0.2%–7.6% on first $14,000** 474 117 26 KENTUCKY 20 weeks 0.6%–9.75% on first $10,200** 415 39 26 попе LOUISIANA 20 weeks 0.10%-6.2% on first $7,700** 247 10 26 MAINE 20 weeks 0.5%-5.46% on first $12,000** 410 71 26 MARYLAND 0.3%–75% on first $8,500 430 25 26 попе any time 0.73%–11.13% on first $15,000** MASSACHUSETTS 13 weeks 742 31 30 20 weeks or $1,000 in calendar year MICHIGAN 0.06%–10.3% on first $9,000** 362 81 20 попе MINNESOTA 20 weeks 0.2%–9.1% on first $32,000** 683 38 26 MISSISSIPPI 20 weeks 0.2%–5.6% on first $14,000 235 30 26 0.0%-6.0% on first $13,000** MISSOURI 20 weeks 320 48 26 0.13%-6.3% on first $31,400 MONTANA Over $1,000 in current or preceding year 487 139 28 NEBRASKA 20 weeks 0.0%–5.4% on first $9,000** 392 30 26 NEVADA $225 in any quarter 0.25%-5.4% on first $29,500 426 16 26 попе 0.1%-7.0% on first $14,000 NEW HAMPSHIRE 20 weeks 427 32 20 попе Benefits (Excluding dependency allowances) Contributions (On first $7,000 unless otherwise indicated) Size of Firm (One employee in spec- Waiting Max. Min. Мах. ified time and/or Period Duration per Week per State size of payroll') Employer Min.-Max. Employee (weeks) Week (weeks) NEW JERSEY $1,000 in any year 0.5%-5.8% on first $33,500** 0.765% (0.24% for disability ins; 0.525% for u nempl comp/ family leave/workforce development funds) on first $33,500 677 73 26 NEW MEXICO 20 weeks or $450 in 0.33%-5.4% on first $24,300** 425 79 26 any quarter NEW YORK $300 in any quarter 1.3%-9.1% on first $10,900** 0.5%-limit $0.60 weekly 430 100 26 NORTH CAROLINA 20 weeks 0.06%–5.76% on first $23,100** 350 46 26 NORTH DAKOTA 20 weeks 0.49%–11.43% on first $35,100** 633 43 26 OHIO 20 weeks 0.3%-8.8% on first $9,000** 435 111 26 OKLAHOMA 20 weeks 0.1%-5.5% on first $17,700 505 16 26 OREGON 20 weeks 1.2%-5.4% on first $38,400 590 138 26 PENNSYLVANIA 18 weeks or $225 in 2.6434%–11.2616% on first $9,750** 0.07% on total wages 573 35 26 any quarter PUERTO RICO any time 2.2%-5.4% 0.3% on first $9,000 133 26 (disability ins) RHODE ISLAND 1.2%-9.80% on first $22,400** 1.2% on first $68,100 (disability ins) any time 1 566 43 26 SOUTH CAROLINA any time 0.06%–5.46% on first $14,000 326 42 26 SOUTH DAKOTA 20 weeks 0.0%–10.03% on first $15,000** 345 28 26 TENNESSEE 20 weeks 0.01%–10.0% on first $8,000 275 30 26 TEXAS 20 weeks 0.59%–8.21% on first $9,000** 493 66 26 UTAH $140 in calendar 0.2%–7.2% on first $33,100 509 25 26 quarter in current or preceding calendar year VERMONT 20 weeks 1.3%-8.4% on first $17,300 458 59 26 VIRGIN ISLANDS* any time 1.5%-6.0% on first $23,500 495 33 26 VIRGINIA 20 weeks 0.13%-6.23% on first $8,000 378 60 26 WASHINGTON any time 0.13%-5.72% on first $45,000** 681 158 26 WEST VIRGINIA 20 weeks 1.5%-8.5% on first $12,000** 424 24 26 WISCONSIN 20 weeks 0.0%–12.0% on first $14,000** none 370 54 26 WYOMING $500 in current or 0.34%-8.84% on first $25,400 489 34 26 preceding calendar year