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Instruction 5-1 Use the Net FUTA Tax Rate of 0.6% on the 0.6

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Instruction 5-1
Use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages.
Refer to Instruction 5-1 . Faruga Company had FUTA taxable payrolls for the four quarters of $38,400; $29,600; $16,500; and $8,900, respectively. What was the amount of Faruga's first required  deposit of FUTA taxes?

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