Stys Companys payroll for the year is $1,210,930. Of this amount, $510,710 is for wages paid in excess of $7,000 to each individual employee. The SUTA tax rate for the company is 3.2% on the first $7,000 of each employee's earnings.

a) The amount of FUTA tax for the year is __________.

b) The amount of SUTA tax for the year is __________.

Use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages.