During the first quarter, Jason Beverage Distributors paid wages of $978,800 . Of this amount, $146,00 . was paid to employees who had been paid $7,00 . earlier in the quarter. What was the employer's liability for FUTA and SUTA taxes, assuming that the state rate was 5.7%? (Round down to the nearest $1.)

$54,131
$978,800 - $146,00 . = $832,800 subject to FUTA and SUTA taxes
$832,800 × 0.00 . = $6,662.4 FUTA tax payment
$832,800 × 0.057 = $47,469.6 SUTA tax payment
$6,662.4 + $47,469.6 SUTA tax payment = $54,132

Business

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