Lear Company ceased doing business and is in bankruptcy. Among the claimants are employees seeking unpaid wages. The following statements describe the possible status of such claims in a bankruptcy proceeding. Which is the incorrect statement?

a. They are entitled to priority.

b. If a priority is afforded such claims, it cannot exceed $5,000 per wage earner.

c. Such claims include wages earned within 180 days before the filing of the bankruptcy petition but not to exceed $10,000 in amount per wage earner.

d. The amounts of excess wages not entitled to a priority are mere unsecured claims.