During 2018, 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 (I know how to do) 7000(0.6%)=42.00 (7000 is based on the 5.1 Figure for Iowa) 22000(4.6%)=1012 42.00+1012=1054

b. Ford Improvement Company (NEED HELP WITH THIS QUESTION)

$ KANSAS 20 weeks 0.2%7.6% on first $14,000** 1 474 117 26( Kanas SUTA caps)