In the following problems, use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. Refer to Instruction 5-1. Queno Company had FUTA taxable wages of $510,900 during the year. Determine its:
a) gross FUTA tax __________.
b) FUTA tax credits (assuming no penalties) __________.
c) net FUTA tax __________.