The following unemployment tax rate schedule is in effect for the calendar year 2018 in State A, which uses the reserve-ratio formula in determining employer contributions:

Conrad Company, which is located in State A, had an average annual payroll of $1,150,000 for the three 12-month periods ending on June 30, 2017 (the computation date for the tax year 2018). As of June 30, 2017, the total contributions that had been made to Conrad Company’s reserve account, in excess of the benefits charged, amounted to $21,560. Compute:

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Contribution Rate Reserve Ratio 0.0% or more, but less than 1.0% 1.0% or more, but less than 1.2% 1.2% or more, but less than 1.4% 1.4% or more, but less than 1.6% 1.6% or more, but less than 1.8% . 1.8% or more, but less than 2.0% . 2.0% or more, but less than 2.2% 2.2% or more, but less than 2.4% 2.4% or more, but less than 2.6% 2.6% or more, but less than 2.8% 2.8% or more, but less than 3.0% 3.0% or morc, but less than 3.2% 3.2% or more 6.7% 6.4% ..... 6.1% 5.8% -... 5.5% 5.2% 4.9% 4.6% 4.3% 4.0% ..... 3.7% 3.4% 3.1% ...... ....... a. Conrad Company's rescrve ratio for 2017 2018 contribution rate for the company c. Smallest contribution that the company can make in order to reduce its tax rate if State A permits voluntary contributions.. d. Tax savings realized by the company, taking into consideration the voluntary contribution made in (c) if the taxable payroll in 2018 is $1,295,000..