Unruh Co, Which Has a Taxable Payroll of $400,000, Is Subject

Multiple Choice

Unruh Co., which has a taxable payroll of $400,000, is subject to FUTA tax of 6.2% and a state contribution rate of 5.4%.However, because of stable employment experience, the company's state rate has been reduced to 2%.What is the total amount of federal and state unemployment tax for Unruh Co.?

A) $46,800
B) $32,800
C) $16,000
D) $11,200