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 20X ? b. The actual payroll for 20x 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? Note: For all requirements, do not round intermediate calculations. Round your final answers to 2 decimal places