Rockland Corporation has 22 employees and incurs total wages and salaries expense of $800,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense: 5% 15.3% Workers compensation insurance Social security and Medicare (employees' share and employer's share combined) Pension and other postretirement costs expense (paid by employer) Personal income taxes withheld Unemployment taxes expense 5% 10% 2% In addition, Rockland provides group health insurance for its entire workforce. The cost of this insurance is $450 per month per employee. Employees' annual "take-home-pay," totals approximately: Select one: O a. $642.800. O b. $760,000. O c. $681,200. O d. $658,800