Brown's Technology has three employees who work on an hourly basis and are paid semi-monthly. The current CPP rate is 5.95%, the current EI rate is 1.63%, and the appropriate income tax rate is 20%. Each employee contributes a portion of their pay to the United Way. The employer pays half the amount of the health care premium for the employees, and the employees pay the other half. Assume the employer contributes 100% toward CPP and 140% toward EI. Payroll information for the period ending June 3, 2023, is listed below.

Employee	Total Hours	Hourly Rate	United Way	Health Care
Walking Out	80.00	$14.50	$8.00	$20.00
Running Thru	83.00	$15.00	$6.00	$18.00
Skipping Up	74.00	$16.00	$10.00	$16.00

The CPP Exemption is $3,500. What is the total cost to the employer for the period?

a) $3,589.00

b) $2,574.19

c) $296.41

d) $3,885.41