On January 1, 2013, Johnson & Carpeneter, Inc. agreed to grant all its employees two weeks paid vacation each year, with the stipulation that vacations earned each year can be taken the following year. For the year ended December 31, 2013, employees each earned an average of $1,000 per week. A total of 300 vacation weeks earned in 2013 were not taken during 2013. Wage rates for employees rose by an average of 10 percent by the time vacations actually were taken in 2014. What is the amount of 2014 wages expense related to 2013 vacation time?