Please note the change in amounts and year for rates.

Since the SUTA rates change at the end of each year, the available $2023$ rates were used for FUTA and SUTA.

Note: For this textbook edition the rate $0\mathrm{.}6\%$ was used for the net FUTA tax rate for employers.

In September, Painter Wax Corporation began operations in a state that requires new employers of one or more individuals to pay a state unemployment tax of $4\mathrm{.}1\%$ of the first $$7,000$ of wages paid to each employee.

An analysis of the company's payroll for the year shows total wages paid of $$212,640.$ The salaries of the president and the vice president of the company were $$25,000$ and $$15,000,$ respectively, for the four$-$month period, but there were no other employees who received wages in excess of $$7,000$ for the four months. Included in the total wages were $$900$ paid to a director who only attended director meetings during the year, $$6,300$ paid to the factory superintendent, and $$2,000$ in employee contributions to a cafeteria plan made on a pretax basis$$for both federal and state.

In addition to the total wages of $$212,640,$ a payment of $$2,000$ was made to Andersen Accounting Company for an audit it performed on the company's books in December. Compute the following; round your answers to the nearest cent.