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 Payroll	Taxable Payroll	Total Payroll	Taxable Payroll	Total Payroll	Taxable Payroll	Total Payroll	Taxable Payroll
First Quarter	$12,010	$12,010	$10,910	$10,910	$12,920	$12,920	$9,880	$9,880
Second Quarter	11,870	11,870	11,250	11,140	12,850	12,810	9,270	9,270
Third Quarter	12,390	12,090	12,840	12,480	12,030	11,820	9,450	9,450
Fourth Quarter	13,180	12,650	12,650	12,350	13,880	13,630	—	—

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 $14,161.30 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 $2,190 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment Compensation.