The Technology Center Had Total Wages of $316,900 in the First

The Technology Center had total wages of $316,900 in the first quarter. The SUTA rate in that state is 5.5%. How much state unemployment tax will the company pay if none of its employees reached the maximum amount of $9,000?

A) $4,950.50
B) $15,845.00
C) $17,429.50
D) $174,295.00