Rockland Corporation Has 22 Employees and Incurs Total Wages and Salaries

Rockland Corporation has 22 employees and incurs total wages and salaries expense of $8,000,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense:
$\begin{array} { | l | r | } \hline \text { Workers' compensation insurance } & 5 \% \\\hline \begin{array} { l } \text { Social security and medical care taxes } \\\text { (employer's share) }\end{array} & 7.65 \% \\\hline \begin{array} { l } \text { Pension and other postretirement costs } \\\text { expense (paid by employer) }\end{array} & 5 \% \\\hline \text { Salaries tax withheld } & 10 \% \\\hline \text { Unemployment taxes expense } & 2 \% \\\hline\end{array}$ In addition, Rockland provides group health insurance for its entire workforce. The cost of this insurance is $600 per month for each employee.

-Employees' annual "take-home-pay," totals approximately:

A) $6,428,000.
B) $7,600,000.
C) $6,812,000.
D) $6,588,000.