In Preparing a Budget,the Nurse Manager Needs to Anticipate the Cost

In preparing a budget,the nurse manager needs to anticipate the cost of benefits (e.g.,health,life insurance,pension,and retirement plans) .Based on the usual cost of benefits,how much should a nurse manager include for a total full-time salary cost of $312,000?

A) $78,000 to $93,600
B) $62,400 to $78,000
C) $46,800 to -$93,600
D) $31,200 to $46,800