3. Caruso Companys SUTA rate for next year is 2.9% because its reserve ratio falls in its

states 8% to less than 10% category [(contributions benefits paid) average payroll =

$93,500 /$971,500 = 9.62%].

If the next category (10% to less than 12%) would give Caruso a lower tax rate of 2.3%,

what would be the amount of the voluntary contribution needed to get Caruso to that

next category?