[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
Stone Corporation has 25 employees and incurs total wages and salaries expense of $900,000 per year.The following table shows various payroll amounts as a percentage of this annual wage and salaries expense: In addition,Stone provides group health insurance for its entire workforce.The cost of this insurance is $350 per month per employee.
In addition,Stone provides group health insurance for its entire workforce.The cost of this insurance is $350 per month per employee.
-Some of the payroll-related expenses incurred by Stone Corporation are mandated by law,rather than negotiated with employees.During the current year,these mandated amounts increased Stone's payroll-related expenses by approximately:

A) $ 68,850.
B) $200,700.
C) $131,850.
D) $176,850.