If the totals for Retirement, Health Insurance, Disability Insurance and Dental Insurance changed as follows between Fiscal Years 2021 and 2022, what are the percentage changes? (Comparison year amount minus base year amount divided by Base year amount times 100) Round answers to whole numbers and use appropriate notation for direction of change. (8 points) Retirement Health Insurance Disability Insurance Dental Insurance FY2021 $3,982,000 $8,990,240 $8,860 $16,428 FY2022 (1) $2,866,400 $12,286,200 $9,640 $18,260 (1.5 each) % Change FY2021 to FY2022 a. Calculate the percentage of change and complete the table using correct notation. b. Budget Line with greatest percentage change. c. Percent Increase or Decrease_ (1)