Answer: $25,760
Explanation:
Given that,
Average earning of each employee = $700 per week
vacation weeks earned in 2018 were not taken in 2018 = 460
Wage rates for employees rose by an average of 8 percent.
Total earnings = $700 per week × 460
            = $322,000
Amount of G's 2019 wages expense = Total earnings × Wage rate
                               = $322,000 × 8%
                               = $25,760