I need help finding the second answer

FUTA taxes represent a substantial cost burden to companies. This is particularly the case where mass tayoffs are likely to increase the tax rate. Also. For instance, if there are 100 employees and the average annual salary is $35,000, then, the annual salary for each employee in the row is $35,000. Assume that the taxable wade base is $172,900 and the FUTA tax rate is 9.2 percent prior to a massive layoff, On an annual basis, the employer: contributeds under the Federal Unemployment Act (FUTA). Round your response to the nearest hundredths place. After the layolf, assume that the taxable wage base is $190,190.00 and the FUTA tax rate is 10.12 percent. On an annual basis, the employer can expect to contribute $ under the Federal Unemployment Act (FUTA). Round your response to the nearest hundredths place