In the following problems, use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages.

Refer to Instruction 5-1. Michael Mirer worked for Dawson Company for six months this year and earned $11,200. The other six months he earned $6,900 working for McBride Company (a separate company). The amount of FUTA taxes to be paid on Mirer's wages by the two companies is:

a)Dawson Company __________.b)McBride Company __________.