On January 30, 2003, a company paid a salary of 3 million euros to its 88 employees. On January 30 of the following year, said Company increased its employees by 10 and paid a payroll of 4.3 million euros more than in January 2003. Find: (a) The index number of the number of employees for January 2001. (b) The payroll expense index number for January 2004. (c) The index number of the average cost per employee for January 2004.