The partnership of cox and cohen paid the following wages during this year

m. cox 45,000

s. cohen 26,000

n tate 14,350

gerenski 9,900

sobowski 9,450

brunder 8,910

carsoni 11,100

chu 3,900

in addition the partnership owed $200 to chu for work he performed during dec however payment for this week will not be made until jan of the following year the state unemployment tax rate for the company is 2.95% on the first $9,000 of each employees earning compute the net futa tax for the partnership for the year and suta tax for the year