Please help with this question and show the work.

To prepare for a new CDI program, an HIM manager must include 4 new Full-Time Equivalent coders, in the department labor budget. At an average salary of $25 per hour, non productive hours of $15%, and anticipated 50% productivity reduction due to ICD-10, what is the projected annual salary expense?

a) $104,000

b) $176,000

c) $208,000

d) $353,000