Suppose you are the human resource manager for a cellular phone company with $700$ employees. Top management has asked you to implement three additional fringe benefits that were negotiated with employees representative and agreed upon by a majority of the employees. These include group term life insurance, a group legat services plan, and a wellness center. The life insurance is estimated to cost $$910$ per employee per quarter. The legal plan will cost $$364$ semiannually per employee. The company will contribute $40\%$ to the life insurance premium and $75\%$ to the legal services plan. The employee will pay the balance through payroll deductions from their biweekly paychecks. In additional, they will be charged $1/4\%$ of their gross earning per paycheck for maintenance the wellness center. The company will pay the initial cost of $$600,000$ to build the center. This expense will be spread over $5$ years. $($a$)$ What total amount should be deducted per paycheck for these new fringe benefits for an employee earning $\backslash (\backslash$$ $83,200\backslash )$ per yeatr?$\backslash [\backslash$$$\backslash ]($b$)$ What is the total annual cost of the new fringe benefits to the company?$\backslash [\backslash$$ $\backslash$square$\backslash ]$