Big Game, Inc., is a manufacturer of hunting supplies. The following is a summary of the companys annual payroll-related costs.

Wages and salaries expense (of which $2,200,000 was withheld from employees pay and forwarded directly to tax authorities)	$	6,820,000
Payroll taxes		580,000
Workers compensation premiums		250,000
Group health insurance premiums		725,000
Contributions to employees pension plan		450,000

a. Compute Big Games total payroll-related costs for the year.

b. Compute the net amount of cash actually paid to employees (their take-home pay).

c-1. Express total payroll-related costs as a percentage of total wages and salaries expense.

c-2. Express total payroll-related costs as a percentage of employees' take-home pay.

(Round your percentage answers to the nearest whole percent.)