Joan’s Pet Sitting Service hired three part-time employees to keep up with business. Joan estimated the wages would be $8,000 per employee. Joan was concerned about how much payroll taxes would cost. Calculate Joan’s total payroll taxes for FICA (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), federal unemployment tax (0.6%), and state unemployment tax (5.4%).