Answer: mary will pay $0 and her employer will pay $7.20
Step-by-step explanation:
Federal unemployment rate = 0.6%
Gross income as of 31/12/19 = $5800
Maximum amount = $7,000
Mary's gross earning
as at 15/12/19 = $3,000
Employer's pay = rate × ( $7,000 - $5,800)
0.6% × $1,200
0.006 × $1,200 = $7.20