O’Riley Company’s payroll costs and fringe benefit expenses include the normal CPP and EI contributions, retirement fund contributions of 10% of total earnings, and health insurance premiums of $120 per employee per month. Given the following list of employees’ projected 2015 annual salaries, payroll costs and fringe benefits are what percentage of salaries?

Doherty .....................................................$52,000

Fane ..........................................................  61,000 

Kahan ........................................................ 59,000

Mar tin.......................................................  49,000

Leung ........................................................ 76,000

Total .......................................................$297,000