A survey of employers found that during 1993 employment costs rose 3.5 percent, where employment costs consist of salary costs and fringe-benefit costs. If salary costs rose 3 percent and fringe-benefit costs rose 6.5 percent during 1993, then fringe-benefit costs represented what percent of employment costs at the beginning of 1993 ?
Choices
A) 16.5 % B) 14 % C) 35 % D) 55 % E) 65 %

Rationale: the amount by which employment costs rose is equal to 0.035 ( salary costs + fringe benefit costs ) ; on the other hand the amount by which employment costs rose is equal to 0.03 * salary costs + 0.065 * fringe benefit costs ; so , 35 ( s + f ) = 30 s + 65 f - - > s = 6 f - - > f / s = 1 / 6 - - > f / ( s + f ) = 1 / ( 1 + 6 ) = 1 / 7 = 0.14 . answer : b .
Answer: B