Refer to Exercise 7B-3 and assume that the state changed Aims SUTA tax rate to 3.5%. What effect would this change have on the total

Refer to Exercise 7B-3 and assume that the state changed Aim’s SUTA tax rate to 3.5%. What effect would this change have on the total payroll tax expense?

In Exercise7B-3.

Employee 0. Barns 0. Hienze D. Toll Cumulative Earnings Before Weekly Payroll $3,300 6,200 7,800 Gross Pay for the Week $800 650 320