At Fox Furniture, employees are classified according to the job title for workers' compensation insurance premium computation purposes. Required: a. Based on the following payroll estimates as of January 1, what is the estimated workers' compensation insurance premium for the year 2022 ? b. The actual payroll for 2022 is listed below. What is the workers' compensation premlum based on the actual payroll? c. What is the difference between the actual and the estimated premiums? Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places