The partnership of Keenan and Kludlow paid the following wages during this year: In addition, the partnership awed \$200 to fudolph 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 the folowing: Round your answers to the nearest cent. a. Net FUTA tax for the partnership for this year 3 b. SUTA tax for this year