Current Attempt in Progress

Sunland Ltd$.$ provides a defined contribution pension plan for its employees. Currently, the company has $44$ full$-$time and $73$ part$-$time employees. The pension plan requires the company to make an annual contribution of $\backslash (\backslash$$ $2,200\backslash )$ per full$-$time employee, and $\backslash$$$2,200$ per part$-$time employee, regardless of their annual salary. In addition, employees can match the employer's contribution in any given year.

At the beginning of the year, $30$ full$-$time and $19$ part$-$time employees elected to contribute to their pension plan by matching the company's contribution. An equal amount of funds was withheld from the employees' cheques to fund their pension contribution. Both the employees' and employer's contributions are sent to the plan trustee at year end.

$($a$)$