Colin Street Body Shop Has the Following Information for the Pay

Colin Street Body Shop has the following information for the pay period ending March 31st: Assume the Following:

FICA-SS Tax Rate is 6.2%
FICA-Medicare Tax Rate is 1.45%
FUTA Tax Rate is 0.6% on the first $7,000 of wages paid
SUTA Tax Rate is 5% on the first $9,000 of wages paid
From the information provided above, what would be the amount of Wage Expense recorded?

A) $712.50
B) $2,500.00
C) $3,175.00
D) $3,212.50