Answer:
$2,667.59
Step-by-step explanation:
The insurance premium is found by multiplying the payroll amount by the premium rate.
($15,738) × $16.95/$100 = $15,738 × 0.1695 ≈ $2,667.59
The monthly workers' compensation insurance premium is $2,667.59.
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Additional comment
The roofers in that state must have an exceptionally high rate of accident, injury, or illness. Many places, the average rate of workers' comp insurance is less than $2 per $100.