Grace Moves Inc. has four employees who work on an hourly basis and are paid semi-monthly. The current CPP rate is 5.45%, the current EI rate is 1.58%, and the appropriate income tax rate is 18%. Each employee contributes a portion of their pay to the United Way. The employer pays 80% of the amount of the health care premium for the employees. Assume the employer contributes 100% toward CPP and 140% toward EI. Payroll information for the week ending April 1, 2022, is listed below.

Employee	Total Hours	Hourly Rate	United Way	Health Care
May Bee	78.00	$12.50	$5.00	$15.00
See Eye	77.00	$13.00	$4.00	$20.00
Nose He	79.00	$13.50	$8.00	$20.00
Run Up	80.00	$14.50	$7.00	$25.00

Required:

1. Calculate gross and net pay for each employee. Please remember to account for the CPP annual exemption of $3,500. Round your answers to 2 decimal places.
2. Calculate the total employer costs.