The attached table shows the staffing and pays rates of the Marshall City Fire Department.

The city is part of the federal social security system. The city and the employee each pay social security payroll taxes of 6.2 percent of all salary paid up to $90,000 per employee to finance federal retirement and disability insurance and 1.45 percent of all salary paid to finance medicare. The city pays a portion of the cost of health insurance for each full-time employee, an amount equal to $180 per month. Employees are part of a pension system financed by a city payment of 20 percent of the employee's salary and employee payment of 5 percent of the employee receive an allowance for uniforms of $750 per year.

Estimate the city's full cost of fire department labor during the fiscal year, assuming no change in staffing. Separate that cost into salary and fringe benefit components.