A company has 10 employees who earned a total of $30,000 in January ($3,000 each). CPP taxes are 5.45% paid by employees and 5.45% paid by the employer. Income tax withholdings amount to $4,500. The employee EI rate is 1.58% of the total, and the employer EI contribution is 1.4 times the employee portion. The gross pay of the 10 employees during January is

A: 33,113

B:33,209

C:30,000

D:28,230

E: 29,190