Medusa Corporation is preparing an analysis of whether to hire Jan Martel for a position or to offer a short term contract instead. You, CPA, have been asked to provide the total cost of the position if Medusa hires Martel based on the following information: Salary: $175,500 Benefits: 9% of gross wages Your boss reminds you that you need to consider El, CPP in your analysis. Also, as Medusa is located in Manitoba, you will need to consider the Health and Post Secondary Education Tax Levy (which is a payroll tax) of 4.3%.