Magnum Plus, Inc., is a manufacturer of hunting supplies. The following is a summary of the company's annual payroll-related costs: Wages and salaries expense (of which $2,200,000 was withheld from employees' pay and forwarded directly to tax authorities) $ 7,200,000 Payroll taxes 580,000 Workers' compensation premiums 250,000 Group health insurance premiums 725,000 Contributions to employees' pension plan 450,000 a. Compute Magnums 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. (Round your answer to the nearest whole number. Omit the "%" sign in your response.) c(2) Express total payroll-related costs as a percentage of employees' take-home pay. (Round your answer to the nearest whole number. Omit the "%" sign in your response.)