Since the SUTA rates changes are made at the end of each year, the avaibble 2022 rates were used far FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Ron Vaidez worked for two diflerent employers. Untl May, he worked for Rowland Construction Compuny in Ames, Iowa, and earned $22,920, The stat unemployment rate for Rowland is 4.6%. He then changed jobs and worked for Ford improvement Compuny in Topeka, Kansas, and earned $29,910 for the rast of the year. The state unemployment rate for ford is 5.1%. Determine the unemployment taxes (FuTA and SUTA) that would be paid by each comparr. Round your answers to the nearest cent. Use Foure 5.1 to determine SUTA caps in towa and Kansas. a. Rowland Construction Company b. Ford Improvement Compam