O’Riley Company’s payroll costs and fringe benefit expenses include the normal CPP and EI contributions, retirement fund contributions of 10% of total earnings, and health insurance premiums of $120 per employee per month. Given the following list of employees’ projected 2018 annual salaries, payroll costs and fringe benefits are what percentage of salaries?

Doherty .................................................................. $ 52,000
Fane ........................................................................... 61,000
Kahan ........................................................................ 59,000
Martin ....................................................................... 49,000
Leung ........................................................................ 76,000
Total ..................................................................... $297,000