3. This table shows the staffing and pay rates of the Marshall City Fire Department:

Employee Grade Number in Grade Salary (in $)

Chief 1 $125,000

Shift commander 3 $90,000

Firefighter 1 12 $49,000

Firefighter 2 26 $35,000

Clerical (part-time) 3 $15,000

The city is part of the federal Social Security system. The city and the employeeeach pay Social Security payroll taxes of 6.2 percent of all salary paid up to$118,500 per employee to finance federal retirement and disability insuranceand 1.45 percent of all salary paid to finance Medicare. The city pays a portionof the cost of health insurance for each full-time employee, an amount equalto $180 per month. Employees are part of a pension system financed by a citypayment of 20 percent of the employee's salary and an employee payment of5 percent of the employee's salary. Full-time employees receive an allowancefor uniforms of $750 per year.

Estimate the city's full cost of fire department labor during the fiscal year,assuming no change in staffing. Separate that cost into salary and fringe-benefitcomponents.