use the net FUTA tax rate of 0.6% on the first $7,000 of taxable wages. Aaron Norman earned $24,900 for the year from Marcus Company. The company is subject to SUTA tax of 4.7% on the first $9,000 of earnings. Determine:

a. The employers FUTA tax on Normans earnings___________________________________

b. The employers SUTA tax on Normans earnings ___________________________________