In 2018, an employer's general ledger showed $514,300 of wage expense. Of this amount, $8,415 will be paid on January 6, 2019. Wages paid in excess of $7,000 per employee in 2018 = $202,000. The gross FUTA tax imposed on the employer is: 

$1,873.80 

$18,738.00 

$18,233.10 

$1,823.31