ubmit test Advanced Computer Repair incurred salaries expense of $82,000 for 2024. The payroll tax expense includes employer FICA tax, state unemployment tax and federal unemployment tax. Year-to-date earnings do not exceed $132,900. Of the total salaries, $10,800 is subject to unemployment tax. Currently, state unemployment tax is 5.4% and federal unemployment tax is 0.6%. Also, the company provides the following benefits for employees: health insurance (cost to the company, $2,300), Mo insurance (cost to the company, $800), and retirement benefits (cost to the company, 7% of salaries expense). What is the amount of the employer provided benefits for the year? OA. $6,921.00 O B. $15,761.00 OC. $8,840.00 OD. $8,040.00