2022, the total contributions that had been made to Hyram Company's reserve account, in excess of the benefits charged, amounted to $17,458. Compute the following: a. Hrram Company's reserve ratio for 2022 . Round your answer to two decimal places. b. 2023 contribution rate for the company. Round your answer to one decimal place. C. Smallest cortribution that the company can make in order to reduce its tax rate if State A permits voluntary contributions. 1. Tex savinos realized by the company, taking into consideration the voluntary contribution made in (c) if the taxable payroll in 2023 is $960,000