DSD Corp. has the following salary information for 3 employees:

Employee	Years Worked	Avg. Salary last 3 years of service	Career avg. salary
Sheila	15	$45,000	$40,000
Jake	20	$150,000	$110,000
Bobby	25	$325,000	$200,000

If relevant, the annual payout is 5%, and the annual benefit is $3,000 per year of service.

Calculate the annual benefit for each employee assuming Flat benefit formula .

A.

Employee	Annual Benefit
Sheila	$45,000
Jake	$55,000
Bobby	$75,000

B.

Employee	Annual Benefit
Sheila	$30,000
Jake	$140,000
Bobby	$150,000

C.

Employee	Annual Benefit
Sheila	$45,000
Jake	$60,000
Bobby	$75,000

D.

Employee	Annual Benefit
Sheila	$30,000
Jake	$140,000
Bobby	$250,000