In april of the curent year, Freeman Steel Company tranferred Herb Porter from its factory in Tennessee to its plant in South Carolina. The company's SUTA tax rates based on its experience rating are 3,2% in Tennessee and 3.8% in South Carolina. Both States base the tax on the first 7,000 of each employee's earning. This year, Freeman Steel Company paid Herb Porter wages of 9,900; 2,800 were paid in Tennessee and the remained in South Carolina.

A) Amount of Suta tax the company must pay to Tennessee on Herb Porter's wages.

9,900*3.2%= 316.80

B) Amount of SUTA tax the company must pay to South Carolina on Porter wages.

7100*3.8=269.80

c)Amount of the net FUTA tax on Porter's wages

9900*0.8%=79,20


Is this right.