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.