Since the SUTA rates changes are made at the end of each year and there is much discussion about available 2018 rates were used for FUTA and SUTA Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. During 2019, Jeff Smallwood worked for two different employers. until May, he worked for Rowiand Construction Company in Ames, lowa and earned $23,270. The state unemployment rate for Rowland is 4.6%. He then changed jobs and worked for Ford Improvement Company in Topeka, Kansas, and earned $31,780 for the rest of the year. The state unemployment rate for Ford is 5.1%. Determine the unemployment taxes (FUTA and SUTA) that wouid be paid by each company. Round your answers to the nearest cent Use Figure 5.1 to determine SUTA caps in towa and Kansas. a. Rowland Construction Company b. Ford Improvement Company a. (FUTA taxable payroli tmes net FUTA rate)+ (SUTA avabe pevror emek suTh raseTotal ummemens b. (FUTA taxable payroll times net FUTA rate) - (SUTA taxable payro imes SUTA Tate) - rotal unemployment taves