the last semimonthly payroll of available temp services was $135,600.00 of gross wages for 113 employees. of the total, none was for payments to employees in excess of the $7,000.00 wage base. what were the total futa and suta taxes for the payroll? the company's suta rate is 5.4% and its futa rate is 6.0% less the 5.4% suta credit.