The partnership of Keenan and Kludlow paid the following wages during this year:

M. Keenan (partner)	$82,000
S. Kludlow (partner)	73,000
N. Perry (supervisor)	56,500
T. Lee (factory worker)	38,000
R. Rolf (factory worker)	27,100
D. Broch (factory worker)	6,700
S. Ruiz (bookkeeper)	26,500
C. Rudolph (maintenance)	4,900

In addition, the partnership owed $200 to Rudolph 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 following:

Round your answers to the nearest cent.

a. Net FUTA tax for the partnership for this year $_________

b. SUTA tax for this year $_________

Due to its experience rating, Lanelli, Inc., is required to pay unemployment taxes on its payroll as follows:

1. Under SUTA for Massachusetts on taxable payroll of $18,900, the contribution rate is 4%.
2. Under SUTA for New Hampshire on taxable payroll of $20,000, the contribution rate is 6.65%.
3. Under SUTA for Maine on taxable payroll of $83,600, the contribution rate is 2.9%.
4. Under FUTA, the taxable payroll is $106,500.

Compute the following; round your answers to the nearest cent.

a. SUTA taxes paid to Massachusetts	$
b. SUTA taxes paid to New Hampshire	$
c. SUTA taxes paid to Maine	$
d. FUTA taxes paid	$