Shown below is a summary of the annual payroll data of Rose Co.:

Wages and salaries expense (gross pay).................		$3,250,000
Amounts withheld form employees pay:
Income taxes................................................	$170,000
Social Security and Medicare.......................	$150,000	320,000
Payroll taxes expense:
Social Security and Medicare.......................	$150,000
Unemployment taxes....................................	58,000	208,000
Workers compensation premiums........................		130,000
Group health insurance premiums (paid by employer)		252,000
Contributions to employees pension plan (paid by employer and fully funded).........................		140,000
Cost of other postretirement benefits:
Funded.........................................................	$110,000
Unfunded.....................................................	140,000	250,000

Question: Refer to the above data. Rose Companys total payroll-related expense for the year is ?

Select one:

a.

$3,510,000

b.

$3,190,000

c.

$4,190,000

d.

$4,230,000