A company has a total of 200 employees. The company's payroll is audited, and the following information is obtained:

• Total salaries and wages paid during the year: $10,000,000
• Total payroll taxes paid during the year: $1,000,000
• Total benefits paid during the year: $1,500,000
• Average salary of employees: $50,000
• Average payroll tax per employee: $5,000
• Average benefits per employee: $7,500

Calculate the following:

a) Total number of employees receiving benefits

b) Total cost of salaries and wages

c) Total cost of benefits as a percentage of total salaries and wages

Show all calculations and express the answer to the nearest dollar or percentage point as applicable.