What is the result?

The following SAS program is submitted:
data work.total;
set work.salary(keep = department wagerate);
by department;
if first.department
then payroll = 0;
payroll + wagerate;
if last.department
run;
The SAS data set WORK.SALARY, currently ordered by DEPARTMENT, contains 100 observations for each of 5 departments.
What is the result?
A. The WORK.TOTAL data set contains 5 observations.
B. The WORKTDTAL data set contains 100 observations.
C. The WORKTOTAL data set contains 500 observations.
D. The program fails to execute due to errors.

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