For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Example 5-10 Karlson Software Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 2009 to 2018, inclusive, the company's total contributions to state unemployment compensation amounted to $14,700. For the calendar years 2019 to 2022, inclusive, the contribution rate for the Karlson Company was 2.7%. The contributions of each employer are credited to an account maintained by the State Unemployment Compensation Commission. This account is credited with contributions paid into the account by the employer and is charged with unemployment benefits that are paid from the account. Starting January 1, 2023, the contribution rate for all employers in State H will be based on the following tax rate schedule: Reserve Ratio Contribution Rate Contributions falling below benefits paid 7.0% 0.0% to 7.9% 5.5% 8.0% to 9.9% 4.5% 10.0% to 11.9% 3.5% 12.0% to 14.9% 2.5% 15.0% or more 1.5% The annual payroll for calculation purposes is the total wages payable during a 12-month period ending with the last day of the third quarter of any calendar year. The average annual payroll is the average of the last three annual payrolls. The SUTA tax rate for the year is computed using the information available (benefits received and taxes paid) as of September 30 of the preceding year. The schedule below shows the total payroll and the taxable payroll for the calendar years 2019 to 2022. Calendar Year 2019 2020 2021 2022 Total Payroll Taxable Payroll Total Payroll Taxable Payroll Total Payroll Taxable Payroll Total Payroll Taxable Payroll First Quarter $11,840 $11,840 $11,040 $11,040 $13,170 $13,170 $9,890 $9,890 Second Quarter 11,710 11,710 11,250 11,140 12,760 12,720 9,330 9,330 Third Quarter 12,640 12,400 12,770 12,400 12,300 12,120 9,210 9,210 Fourth Quarter 13,090 12,550 12,530 12,210 14,080 13,820 Unemployment benefits became payable to the company's qualified unemployed workers on January 1, 2009. Between that time and September 30, 2022, total benefits amounting to $14,358.20 were charged against the employer's account. Compute: In your computations, round amounts to the nearest cent. Round your final percentage answers to one decimal place. a. Contribution rate for 2023. fill in the blank 1 % b. Rate for 2023 if $2,190 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment Compensation. fill in the blank 2 %