Stone Corporation has 25 employees and incurs total wages and salaries expense of $900,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense: In addition, Stone provides group health insurance for its entire workforce. The cost of this insurance is $350 per month per employee. Workers compensation insurance 5% Social security and Medicare (employees' share and employer's share combined) 15.3% Pension and other postretirement benefits expense (paid by employer) 5% Employee Federal and State withholding taxes 10% Unemployment taxes expense 2% Assume that the federal government implements a 10% payroll tax upon employers to finance health insurance for all citizens and residents. Stone will pay this tax instead of purchasing group health insurance. This will cause Stone 's total annual payroll- related expenses to: Select one: a. Decrease by $15,000. b. Increase by $15,000. C. Decrease by $32,500. d. No change, because payroll taxes are withheld from employees' pay