An employee has gross earnings of $1,200 and withholdings of $91.80 for Social Security and Medicare taxes and $120 for income taxes. The employer pays $91.80 for Social Security and Medicare taxes, $9.60 for FUTA, and $64.80 for SUTA. The total cost of this employee to the employer is
a. $1,301.40
b. $1,200.00
c. $1,366.20
d. $1,578.00