Small Orange Fine Foods is a specialty grocery store. The employees are classified according to job titles for workers' compensation insurance premium computation purposes. 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 follows. What is the workers' compensation premium based on the actual payroll? c. What is the difference between the actual and the estimated premiums? Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places. Employee Rate per $100 Classification of Payroll Estimated Payroll for 20XX Workers' Compensation Premium a. Grocery Clerk $ 1.40 $ 195,000 a. Shelf Stocker $ 2.25 $ 234,720 a. Stock Handler $ 2.70 $ 267,440 a. Total Premium Employee Rate per $100 Actual payroll for Workers' Compensation Classification of Payroll 20XX Premium b. Grocery Clerk $ 1.40 $ 199,316 b. Shelf Stocker $ 2.25 $ 238,350 b. Stock Handler $ 2.70 $ 273,274 b. Total Premium c. Difference between actual and estimated premiums