[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
Rockland Corporation has 22 employees and incurs total wages and salaries expense of $800,000 per year.The following table shows various payroll amounts as a percentage of this annual wage and salaries expense:
In addition,Rockland provides group health insurance for its entire workforce.The cost of this insurance is $450 per month per employee.
-The company's annual payroll-related expenses amount to approximately:

A) $1,137,200.
B) $1,076,000.
C) $980,000.
D) $800,000.