Zennia Company Provides Its Employees with Varying Amounts of Vacation

Zennia Company provides its employees with varying amounts of vacation per year, depending on the length of employment. The estimated amount of the current year's vacation cost is $135,000. On December 31, the end of the current year, the current month's accrued vacation pay is

A) $135,000
B) $67,500
C) $0
D) $11,250