The partnership of Cox and Cohen paid the following wages during this year $45,000 26,000 14,350 M. Cox (partner) S. Cohen (Partner) N. Tate (supervisor) T. Gerenski (factory worker) R. Sobowski (factory worker) D. Brunder (factory worker) S. Carsoni (bookkeeper) C. Chu (maintenance) 9,900 9,450 8,910 11,100 3,900 In addition, the partnership owed $200 to Chu for work he performed during December. However, payment for this work will not be made until January of the following year. The state unemployment tax rate for the company is 2.95% on the first $9,000 of each employee's earnings. Compute: Round your answers to the nearest cent. a. Net FUTA tax for the partnership for this year b. SUTA tax for this year