Teddy worked for Riverside Country Club and earned $28,500 during the year. He also worked part time for Harrison Company and earned $12,400 during the year. The SUTA tax rate for Riverside Country Club is 4.2% on the first $8,000, and the rate for Harrison Company is 5.1% on the first $8,000. Calculate the FUTA and SUTA taxes paid by the employer on Teddy's earnings.