Oceanic Recycling is a Maryland business that has a SUTA rate of 5.10% and an annual SUTA wage base of $8,500. The employee earnings for the past calendar year are: Blake, $32,260, Puja, $17,770, Sissi, $5,945, Mike, $9,920.
What is the total FUTA and SUTA tax liability for Oceanic Recycling?
Multiple Choice
a. $1,609.32
b. $2,417.74
c. $1,911