If total employee benefits are calculated as a percentage of their gross pay, which of the following employees receives
the largest percentage of their gross pay in employee benefits?
a. Employee A: gross pay $32,600, total job benefits $33,600
b. Employee B: gross pay $32,900, total job benefits $34,000
c. Employee C: gross pay $33,400, total job benefits $33,900
d. Employee D: gross pay $33,700, total job benefits $34,700