Astrolabs Company employs a scientific specialist at an annual salary of \(\$ 66,000\). The company pays federal unemployment taxes of \(0.8 \%\) and state unemployment taxes of \(3.5 \%\) on the first \(\$ 7,000\) of the specialist's wages. FICA taxes are \(7.5 \%\) of the first \(\$ 45,000\). The company also pays \(\$ 150\) per month for the employee's medical insurance. Effective June 1, the company agreed to contribute \(15 \%\) of the specialist's gross pay to a retirement program.

What was the total monthly cost of employing the specialist in January, March, July, and December? Assuming the employee works 180 hours each month, what is the cost per hour in January? If the annual gross salary is increased by \(\$ 4,000\), what will be the increase in the total annual costs of employing the specialist?