Karlson Software Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 2007 to 2016, inclusive, the company's total contributions to state unemployment compensation amounted to $14,735. For the calendar years 2017 to 2020, inclusive, the contribution rate for Karlson 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, 2021, the contributions 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 2017 to 2020. The schedule below shows the total payroll and the taxable payroll for the calendar years 2017 to 2020. Calendar Year 2017 2018 2019 2020 Total Taxable Total Taxable Total Taxable Total Taxable Payroll Payroll Payroll Payroll Payroll Payroll Payroll Payroll First Quarter $12,020 $12,020 $10,820 $10,820 $12,860 $12,860 $10,170 $10,170 Second Quarter 11,660 11,660 11,570 11,450 12,970 12,910 9,240 9,240 Third Quarter 12,320 12,020 12,620 12,280 12,070 11,890 9,210 9,210 Fourth Quarter 13,190 12,720 12,630 12,350 13,820 13,590 Unemployment benefits became payable to the company's qualified unemployed workers on January 1, 2007. Between that time and September 30, 2020, total benefits amounting to $14,006.90 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 2021. % b. Rate for 2021 if $2,000 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment Compensation %