O'Riley Company's payroll costs and fringe benefit expenses include the normal CPP and El contributions, retirement fund contributions of 10% of total earnings, and health insurance premiums of $138 per employee per month. 1. Given the above list of employees' projected 2021 annual salaries, calculate the employer's contribution of CPP, El, Retirement Fund, and Health Insurance made by O'Riley Company. (Round the final answers to 2 decimal places.) Click here to view the CPP Tables for 2021. Click here to view the El Tables for 2021. 2. Payroll costs and fringe benefits are what percentage of salaries? (Do not round intermediate calculations. Round the final answer to 2 decimal places.)