$3.$ The $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$the employee turnover, the $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$will be their labor burden because it $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$the number of unemployment claims against the employer thereby $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ their $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_(5$ points$)$

a$)$ Higher

b$)$ Lower

c$)$ Increases

d$)$ Reduced

e$)$ Increasing

f$)$ Decreasing

g$)$ Does not affect

h$)$ Payroll taxable income

i$)$ Income

j$)$ SUTA

k$)$ FUTA

l$)$ Income taxes