During 2013, Jake Gore worked for two different employers. Until May, he worked for Wonderman Construction Company in Kansas City, Kansas, and earned $21,500. The state unemployment rate for Wonderman is 4.6%. He then changed jobs and worked for Buxmont Improvement Company in Atlanta, Georgia, and earned $33,100 for the rest of the year. The state unemployment rate for Buxmont is 5.1%. Determine the unemployment taxes (FUTA and SUTA) that would be paid by:

a. Wonderman Construction Company . . . . . . . . . . . . . . . . . . $__________

b. Buxmont Improvement Company . . . . . . . . . . . . . . . . . . $__________