Problem Information Use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. Niemann Company has a SUTA tax rate of 7.1%. The taxable payroll for the year for FUTA and SUTA is $82,600. Round your answers to two decimal places. a. The amount of FUTA tax for the year is $ b. The amount of SUTA tax for the year is $ Problem Information Use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. 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: (Round your answers to two decimal places, if necessary.) a. Dawson Company b. McBride Company