A question from a textbook on Federal Employment and State Unemployent Taxes?

On a Hourly Employee Payroll Register their is a catagory for Taxable Eearnings that FUTA/SUTA falls into. On payroll sheet one of the Employees gross pay is $1302.90. The problem is stucture as follows: FUTA Tax(6.2%)--Normal FUTA tax credit(5.4%)=0.8%.OR, 6.2%--5.4%=.0.8% FUTA tax rate. So $1,302.90 X 0.8%=$10.42. SUTA tax rate would appear as follows $1,302.90 taxable earnings X 5.4% = Suta tax rate =$70.36. This is all based on a wage limit of $7,000. The equation is as follows: Taxable Earnings, FUTA/SUTA = Gross Current Earnings