In September, Manson Paint Corporation began operations in a state that requires new employers of one or more individuals to pay a state unemployment tax of $3\mathrm{.}5\%$ of the first $$7,000$ of wages paid to each employee.

An analysis of the company's payroll for the year shows total wages paid of $$178,210.$ The salaries of the president and the vice president of the company were $$19,000$ and $$14,800,$ respectively, for the four$-$month period, but there were no other employees who received wages in excess of $$7,000$ for the four months. Included in the total wages were $$960$ paid to a director who only attended director meetings during the year, $$6,500$ paid to the factory superintendent, and $$2,100$ in employee contributions to a cafeteria plan made on a pretax basis$$for both federal and state.

In addition to the total wages of $$178,210,$ a payment of $$2,380$ was made to Andersen Accounting Company for an audit it performed on the company's books in December. Compute the following; round your answers to the nearest cent.

a$.$ Net FUTA tax $fill in the blank $1$

b$.$ SUTA tax $fill in the blank $2$