Keenan and Kludlow partnership paid the following wages during this year:

M. Keenan (partner)	$83,500
S. Kludlow (partner)	74,500
N. Perry (supervisor)	57,900
T. Lee (factory worker)	34,400
R. Rolf (factory worker)	28,700
D. Broch (factory worker)	6,100
S. Ruiz (bookkeeper)	24,300
C. Rudolph (maintenance)	5,200

In addition, the partnership owed $200 to Rudolph for work that he performed during December. However, the payment for this work will not be made until January of the following year. The state unemployment tax rate for the company is 2.95% on the first $9,000 of each employee's earnings. Compute the following and round your final answers to the nearest cent

a. What is the Net FUTA tax for the partnership for this year?

b. What is the SUTA tax for this year