An employee receives a monthly gross salary of $10,000. This is subject to deductions of $500 for CPP, $200 for EI, and income tax of $3,500. In addition, the employer pays a Workers Compensation premium of $300, and accrues vacation at a rate of 5%. Calculate the employee benefits expense for this employee. The employers contribution for CPP is (x 1) and for EI is (x 1.4).

A :

$5,080

B :

$5,780

C :

$2,280

D :

$1,580