A company pays an employee an annual salary of $70,000. The company also pays health insurance benefits for each employee that cost the company $8.400 per employee per year, and the employer's share of FICA contribution is 6.2% and for Medicare is 1.45%. Given these assumptions, to the nearest whole dollar. what is the total direct cost per year for this employee? $74.340 . $83.755 B. OC. $83,355 $84,398 OD $66.312 OE