Since the SUTA rates change at the end of each year, the available $2023$ rates were used for FUTA and SUTA.

Note: For this textbook edition the rate $0\mathrm{.}6\%$ was used for the net FUTA tax rate for employers.

Ron Valdez worked for two different employers. Until May, he worked for Rowland Construction Company in Ames, Iowa, and earned $$20,350.$ The state unemployment rate for Rowland is $4\mathrm{.}6\%.$ He then changed jobs and worked for Ford Improvement Company in Topeka, Kansas, and earned $$31,750$ for the rest of the year. The state unemployment rate for Ford is $5\mathrm{.}1\%.$ Determine the unemployment taxes $($FUTA and SUTA$)$ that would be paid by each company. Round your answers to the nearest cent.

Use Figure $5\mathrm{.}1$ to determine SUTA caps in Iowa and Kansas.

a$.$ Rowland Construction Company

b$.$ Ford Improvement Company