Karlson Software Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 2008 to 2017, inclusive, the company's total contributions to state unemployment compensation amounted to $14,725. For the calendar years 2018 to 2021, 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, 2022, 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 2018 to 2021.

	Calendar Year
	2018		2019		2020		2021
	Total Payroll	Taxable Payroll	Total Payroll	Taxable Payroll	Total Payroll	Taxable Payroll	Total Payroll	Taxable Payroll
First Quarter	$12,190	$12,190	$11,170	$11,170	$13,070	$13,070	$9,980	$9,980
Second Quarter	11,680	11,680	11,650	11,540	12,720	12,680	9,310	9,310
Third Quarter	12,520	12,310	12,920	12,570	12,090	11,890	9,230	9,230
Fourth Quarter	13,120	12,590	12,460	12,180	13,810	13,570

Unemployment benefits became payable to the company's qualified unemployed workers on January 1, 2008. Between that time and September 30, 2021, total benefits amounting to $15,167.40 were charged against the employer's account. Compute:

round the amounts to the nearest cent. Round your final answer to one decimal place.

a. What is the Contribution rate for 2022. %

b. what is the Rate for 2022 if $1,980 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment Compensation. %