During 2017, Jeff Smallwood worked for two different employers. Until May, he worked for Rowland Construction Company in Ames, Iowa, and earned $22,000. The state unemployment rate for Rowland is 4.6%. He then changed jobs and worked for Ford Improvement Company in Topeka, Kansas, and earned $29,500 for the rest of the year. The state unemployment rate for Ford is 5.1%. Determine the unemployment taxes (FUTA and SUTA) that would be paid by each company. Use Figure 5.1 to determine SUTA caps in Iowa and Kansas a. Rowland Construction Company $ b. Ford Improvement Company

IOWA	20 weeks	0.0%8.0% on first $28,300		none	431	64	26
KANSAS	20 weeks	0.2%7.6% on first $14,000**		1	469	117	26