M$.$ Keenan $($partner$)$

$$85,000$

S$.$ Kludlow $($partner$)$

$75,000$

N$.$ Perry $($supervisor$)$

T$.$ Lee $($factory worker$)$

$53,000$

$34,600$

R$.$ Rolf $($factory worker$)$

$29,800$

D$.$ Broch $($factory worker$)$

$6,900$

S$.$ Ruiz $($bookkeeper$)$

$25,400$

C$.$ Rudolph $($maintenance$)$

$5,100$

In addition, the partnership owed $$200$ to Rudolph for work he performed during December. However, payment for this work will not be made until January of the following year. The state unemployment tax rate for the company is $2\mathrm{.}95\%$ on the first $$9,000$ of each employee's earnings. Compute the following:

Round your answers to the nearest cent.

a$.$ Net FUTA tax for the partnership for this year

b$.$ SUTA tax for this year