Applebaum Security Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 1999 to 2008, inclusive, the company's total contributions to state unemployment compensation amounted to $18,135. For the calendar years 2009 to 2012, inclusive, the contribution rate for employers was 3.7%.

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, 2013, 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 2009 to 2012.

Unemployment benefits became payable to the company's qualified unemployed workers on January 1, 1999.
Between that time and September 30, 2012, total benefits amounting to $23,194.15 were charged against the employer's account. Compute:
a. Contribution rate for 2013 . . . . . __________________%
b. Rate for 2013 if $2,000 additional benefits had been charged by mistake to the account of
Applebaum Security Company by the State Unemployment Compensation Commission . . . ...__________________%

Calendar Year 2009 2010 2011 2012 axable Taxable Payr Payroll First Quarter.. $12,000 | $12,000 | $11,000 | $11,000 $13,000 | $13,000 $10,000 | $10,000 9,300 Third Quarter2,5002,250 12,750 12,400 12,200 12,0009,3509,350 TotalTaxableTotal Taxable Tot T PayrPayroll Second Quarter,7501,750 11,500 11,400 12,750 12,700 Fourth Quarter13,00012,50012,50012,20014,000 13,750 yrolPayroll Payroll Payroll 9,300