Participation rate = Employed + Unemployed / Working age pop * 100
Unemployment rate = Unemployed / Employed + Unemployed * 100
Participation rate A = (35 + 5) / 70 * 100 = 57%
Unemployment rate A = 5 / (35 + 5) * 100 = 12.5%
Participation rate B = (26 + 4) / 50 * 100 = 60%
Unemployment rate B = 4 / (26 + 4) * 100 =13%