Stone Corporation has 34 employees and incurs total wages and salaries expense of $1,972,000 per year. The following table shows various payroll amounts as a percentage of this annual wage and salaries expense:

Workers compensation insurance	5%
Social security and Medicare (employees' share and Employer's share combined)	15.3%
Pension and other postretirement costs expense (paid by employer)	5%
Personal income taxes withheld	10%
Unemployment taxes expense	2%

In addition, Stone provides group health insurance for its entire workforce. The cost of this insurance is $490 per month for each employee.

19. Required information

Employees' annual "take-home-pay," totals approximately:

A. $1,774,800. B. $1,772,080. C. $1,187,382. D. $1,623,942.