During 2016, Jake Gore worked for two different employers. Until May, he worked for Wonderman Construction Company in Kansas City, Kansas, and earned $21,500. The state unemployment rate for Wonderman is 4.6%. He then changed jobs and worked for Buxmont Improvement Company in Mobile, Alabama, and earned $33,100 for the rest of the year. The state unemployment rate for Buxmont is 5.1%. Determine the unemployment taxes (FUTA and SUTA) that would be paid by each company. FUTA is with a .6% rate.

the partnership of Cox and Cohen paid the following wages during this year:

M. Cox (partner)	$45,000
S. Cohen (partner)	26,000
N. Tate (supervisor)	14,350
T. Gerenski (factory worker)	9,900
R. Sobowski (factory worker)	9,450
D. Brunder (factory worker)	8,910
S. Carsoni (bookkeeper)	11,100
C. Chu (maintenance)	3,900

In addition, the partnership owed $200 to Chu for work he performed during December. However, payment for this work will not be made until January of the following year. The state unemployment tax rate for the company is 2.95% on the first $9,000 of each employee's earnings.FUTA is .6% Compute:

Round your answers to the nearest cent.

a. Net FUTA tax for the partnership for this year $

b. SUTA tax for this year $

Roofling Company paid wages of $319,600 this year. Of this amount, $193,900 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 4.3% for Roofling Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. FUTA .6% Compute the following; round your answers to the nearest cent.

a. Amount of credit the company would receive against the FUTA tax for its SUTA contributions $

b. Amount that Roofling Company would pay to the federal government for its FUTA tax $

c. Amount that the company lost because of its late payments $