Small Orange Fine Foods is a specialty grocery store. The employees are classified according to job titles for workers' compensation insurance premium computation purposes. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Required a. Based on the payroll estimates as of January 1, what is the total estimated workers' compensation premium for 20XX? b. The actual payroll for 20XX is listed below. What is the workers' compensation premium based on the actual payroll? c. What is the difference between the actual and the estimated premiums? Employee Classification Rate per $100 of Payroll Estimated PayrollWorkers' Compensation for 20xX Premium 1.15 $ 2.00 $ 2.45 $ a. Grocery ClerkS Shelf Stocker$ Stock Handler$ Total Premium 182,500 219,620 249,540 0.00 Employee Classification Rate per $100 of Payroll Actual payroll for 20XX Workers' Compensation Premium 1.15 $ 2.00 $ 2.45 $ b. Grocery Clerk S Shelf Stocker$ Stock Handler$ Total Premium 186,756 223,100 255,274 0.00 C. Difference between actual and estimated premiums