How do I figure FUTA/SUTA earnings? This is what my book gives:

Question

How do I figure FUTA/SUTA earnings? This is what my book gives:
James Company has three employees .Its payroll information is given below.
Employee	Earnings Prior  October
                 to October    Earnings
Donald Robinson:  $6050          $1200
                
 OASDI Earnings  FUTA/SUTA Earnings
   $1200         $950
Tax       Rate      Ceiling
FICA
OASDI    6.2%       $97500
Medicare 1.45%      No Ceiling
FUTA     2.6%        7000
SUTA     3.6%        7000
What I do not understand is how they come up with the $950 for the FUTA/SUTA Earings. Can somebody please show me how they got that for him? I have tried for over three hours and can not figure it out.