$5.$ A contractor$$s expected losses during three prior policy years are $$42,000.$ Expected primary losses are $60\%$ of expected losses. If this contractor has an annual direct labor payroll of $$2,500,000,$ and his applicable manual rate is $$14\mathrm{.}07,$ calculate his WCIP if:

a$.$ He has two losses of $$15,000$ and $$60,000.$

b$.$ He has five losses of $$12,000$ each.