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# In the following problems, use the net FUTA tax rate of 0.8% on the first $7,000 of taxable wages. Miller Company has a SUTA tax rate of 3.

In the following problems, use the net FUTA tax rate of 0.8% on the first $7,000 of taxable wages. Miller Company has a SUTA tax rate of 3.1%. The taxable payroll for the year for FUTA and SUTA is $72,000. (a) The amount of net FUTA tax for the year is __________ (b) The amount of SUTA tax for the year is __________