Since the SUTA rates changes are made at the end of each year, the available 2022 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FuTA tax rate for employers. Example 5-10 Kartson Software Company is located in State H, which enobles employers to reduce their contribution rates under the expenience-rating system. From 2009 to 2018 , inclusive, the company's total contributions to state unemployment compensation amounted to $14,695. For the calendar years 2019 to 2022 , inclusive, the contribution rate for the Karison Company was 2.795. The contributions of each employer are credited to an account maintained by the State Unemployment Compensation Commission. This account is credited with contributions pold into the account by the employer and is charged with unemployment benefits that are paid from the account. 5tarting January 4,2023 , the contribution rate for all employers in Stote H wil be based on the following tax rate schedule: 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 payrolis. The suTA tax rate for the year is computed using the information avaliable (benefis received and taxes paid) as of september 30 of the preceding year. The schedule below shows the total payroll and the taxable payroli for the calendar years 2019 to 2022. 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 yeat. The verage annual payroil is the average of the last three annual paytolls, The suTA tax rate for the year is computed using the information aval ible (benefits recelved ind taxes paid) as of September 30 of the preceding year. The schedule below shows the total payroll and the tavable payroll for the calendar years 2019 to 2022 . First Quar Second Q Third Qua Fourth Qu Unemployment benefics became payable to the company's qualifed unemployed workers on January 1, 2009, Between that time and September 30,2022 , total benefits amounting to $15,100.90 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 2023 . % b. Rate for 2023 if $2,000 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unempioyment Compensacion. \%