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

a$.$ Compute Big Game's 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.$)$