Vaughn Manufacturing's payroll for the pay period ended October 31, 2021 is summarized as follows:

Department Payroll		Total Wages			Federal Income Tax Withheld			Amount of Wages Subject to Payroll Taxes
								F.I.C.A.			Unemployment
Factory			$77000			$7000			$69000			$30000
Sales			24000			4000			15000			3000
Office			19000			3000			10000			-
			$120000			$14000			$94000			$33000

Assume the following payroll tax rates:

F.I.C.A. for employer and employee		7.65% each
Unemployment		3%

What amount should Vaughn accrue as its share of payroll taxes in its October 31, 2021 balance sheet?

a. $14661.

b. $22181.

c. $8181.

d. $9861.