During 2018, Jeff Smallwood worked for two different employers. Until May, he worked for Rowland Construction Company in Ames, Iowa, and earned $20,880 The state unemployment rate for Rowland is 4.6%. He then changed obs and worked or Ford mprovement Co any in Topeka Kansas and earned 30 ao 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 Round your answers to the nearest cent. Use Figure 5.1 to determine SUTA caps in Iowa and Kansas a. Rowland Construction Company b. Ford Improvement Company 1,002.48 Contributions (On first S7,000 unless otherwise indicated) Benefits (Excluding dependency allowances) Size of Firm (One employee in specified time Waiting Max. Min. Max. Period per per Duration (weeks) Week Week (weeks) and/or size of State ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA* payroll1) 20 weeks any time 20 weeks 10 days over $100 in any calendar quarter any time 20 weeks 20 weeks any time Employer Min.-Max. Employee 0.65%-6.8% on first $8,000 1.0%-5.4% on first S39.800 0.04%-10.59%** 0.4%-14.3% on first $12.000** 1.5%-6.2% none S265 S45 370 56 240 60 451 81 450 40 0.5% on first $39.800 0.9% on first $110,902 (disability ns 0.77%-10.10% on first $12,500** 1 .9%-6.8% on first S 15.000 0.3%--8.2% on first $18.500 1.6%-7.0% on first $9,000 COLORADO CONNECTICUT DELAWARE DISTRICT OF COLUMBIA FLORIDA GEORGIA HAWAII 568 25 616 15 none 330 20 425 50 none 26 20 wee 20 weeks any time 0.1%-5.4% 0.04% -8.10% on first $9.500** 0.0%-5.6% on first $44,000 275 32 none 330 44 5 23 0.5% of maximum weekly wages of S1,023.31 not to exceed $5.12 per week (disability ins) 569 26 IDAHO 20 weeks or $300 in any calendar quarter 20 weeks 20 weeks 20 weeks 20 weeks 0.399%-5.4% on first $37,800 410 72 ILLINOIS INDIANA IOWA KANSAS 0.55%-7.35% on first $12.960 0.5%-7.4% on first $9.500** 0.0%-8.0% on first $29,300 0.2%-7.6% on first $14.000 449 51 390 50 none 447 64 474 117 26