During 2013, Jeff Smallwood worked for two different employers. Until May, he worked for Rowland Constructions Company in Ames, Iowa, and earned $22,000. The state unemployment rate for Rowland is 4.6 percent. He then changed jobs and worked for Ford Improvement Company in Topeka, Kansas, and earned $ 29,500 for the rest of the year. The state unemployment rate for Ford is 5.1 percent. Evaluate the unemployment taxes (FUTA and SUTA) that would be paid by:
Ford Improvement Company?
Rowland Construction Company?