Robertson Company paid wages of $515,000 for the year. Included in the payments was $250,000 paid to hourly employees over the $7,000 limit for each employee. The only employees who were not paid hourly were the president and vice president who were paid $125,000 and $90,000, respectively. Included in the wages was a payment of $2,000 to a director who only attended director meetings. Since the FUTA wage limit is $7,000 per employee, Robertson Company would pay a FUTA tax on $62,000 [$515,000 $250,000 - $201,000 (president and vice president over the limit by $118,000 and $83,000, respectively) - $2,000 (director's pay)]. The partnership Keenan and Kludlow paid the following wages during this year: M. Keenan (partner) $108,500 S. Kludlow (partner) 96,500 N. Perry (supervisor) 52,000 T. Lee (factory vworker) 36,100 R. Rolf (factory worker) 26,600 D. Broch (factory worker) 6,800 S. Ruiz (bookkeeper) 25.800 C. Rudolph (maintenance) 4,700 In addition, the partnership owed $200 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 2.95% 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